The Swedish Ministry of Finance released draft legislation for referral to the Legislative Council on 14 August 2026, containing amendments to the Additional Tax Act to implement the side-by-side arrangement agreed to by the BEPS Inclusive Framework on 5 January 2026. This includes a Side-by-Side (SbS) Safe Harbour and an Ultimate Parent Entity (UPE) Safe Harbour, as well as an extension of the transitional CbC Report Safe Harbour, and a new targeted Substance-Based Tax Incentive Safe Harbou…