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Published in:
2021 | OriginalPaper | Chapter
Sweden
Authors : David Godin, Michael Lindgren
Published in: Intangibles in the World of Transfer Pricing
Publisher: Springer International Publishing
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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.
