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Sweden

In: Intangibles in the World of Transfer Pricing

Author

Listed:
  • David Godin

    (Deloitte)

  • Michael Lindgren

    (Deloitte)

Abstract

The arm’s length principle is regulated by Sweden’s Income Tax Act (“inkomstskattelagen” in Swedish in Chapter 14, Sections 19 and 20. Section 19 provides the legal basis for imposing the arm’s length principle on transactions between associated enterprises and states that the income of a business should be increased when income has been reduced due to conditions in intra-group transactions that independent businesses would not have agreed upon.

Suggested Citation

  • David Godin & Michael Lindgren, 2021. "Sweden," Springer Books, in: Björn Heidecke & Marc C. Hübscher & Richard Schmidtke & Martin Schmitt (ed.), Intangibles in the World of Transfer Pricing, edition 1, pages 593-601, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-73332-6_40
    DOI: 10.1007/978-3-319-73332-6_40
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