Korrigering av gränsöverskridande transaktioner - Om korrigeringsregelns restriktiva inverkan på etableringsfriheten

Detta är en Kandidat-uppsats från Lunds universitet/Institutionen för handelsrätt

Sammanfattning: Among other rules, the income tax law statues the correction rule. The correction rule is an implementation of the arm’s length principle prescribed by the OECD transfer pricing guidelines. According to the correction rule, the result of a company is to be up written if it has been lowered due to terms of a transaction with an associated enterprise that is inconsistent with the terms that would have been agreed to by independent parties. Due to the Swedish membership in the EU, issues occur when national legislation can be questioned regarding its conformity with the EU freedoms. The purpose of this essay has been to examine the correction rule and its conformity with the freedom of establishment. This has been done by comparing the Swedish legislation with judgements made by the EU court. My conclusions determine that the national legislation prevent establishment within the union, but also that it can be justified if it’s meant to maintain a well-balanced distribution of the taxation power between the member states. But EU case law studies also show that there are though demands regarding proportionate legislation, and that there is reason to question the correction rule’s conformity with the freedom of establishment.

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