Internprissättning på lån inom multinationella koncerner - En kvalitativ studie av det svenska rättsläget

Detta är en C-uppsats från Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för marknadsföring och strategi

Sammanfattning: Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent. In similar court cases that followed, the Swedish Administrative courts of appeal emphasized that while it is important to consider the transparency and control a parent company might enjoy, an assessment should be done on a case-by-case basis. Due to this, the matter of financial expertise has come to play an important part in these assessments.

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