Armlängdsprincipen - OECD:s riktlinjer och dess ställning som tolkningsmedel

Sammanfattning: The purpose of this essay has been to examine if the arm´s length principles has changed and which position the OECD guidelines has in the application of 14 kap. 19 § IL. The examination resulted in the opinion that OECDs version of the arm´s length principle can be considered changed as the guidelines now encourage reclassification to a higher degree. OECDs guidance fills a function as 14 kap. 19 IL is not detailed enough, but the revised guidelines is not fully useable as they, in some parts, go beyond the scope of the Swedish tax law and are incompatible with current tax law praxis. The guidelines could come to be used anyway as it has been found that the lower courts often apply the current version of OECDs TPG. However, some peculiarities of the Swedish transfer pricing praxis prevent the guidelines from being applied fully.