Sweden: Further amendments to Pillar Two legislation
Proposed amendments to its Pillar Two legislation to align with the latest OECD/G20 Inclusive Framework guidelines.
Sweden has published proposed amendments to its Pillar Two legislation to align with the latest OECD/G20 Inclusive Framework guidelines.
The changes clarify rules on income and tax allocation for cross-border entities, deferred tax calculations, treatment of losses and foreign tax credits, and definitions for hybrid and flow-through entities.
For more information, contact a KPMG tax professional in Sweden:
Maria Barenfeld | maria.barenfeld@kpmg.se