Regeringens proposition till riksdagen med förslag till lagstiftning om minimiskatt för stora koncerner

This procedure concerns a government proposal to implement a minimum tax for large multinational corporate groups. It aims to ensure that these companies pay a fair share of tax regardless of where they operate, aligning national legislation with international standards to prevent tax avoidance. The legislation primarily affects large multinational enterprises and corporate groups. It introduces new rules for calculating the tax base and ensures compliance with EU directives and OECD global tax agreements.