The Swedish parliament is considering a draft bill submitted on 16 March 2021 that provides for the implementation of provisions of the EU Anti-Tax Avoidance Directive (ATAD) regarding the tax treatment of certain transparent companies in order to counteract tax planning through so-called reverse hybrid mismatches. This includes provisions to extend the tax liability of limited taxpayers to include income from a Swedish company if the limited taxpayer is not taxed on the income due to differ…