Sweden - Court Case on Profit Margin within an Arm’s Length Range and a Margin Stated in an Agreement
- A. Forslund; P. Liljeblad
- International Transfer Pricing Journal, 2018 (Volume 25), No 2
- 8 February 2018
This article focuses on the matter of profit margin and arm’s length range. The authors discuss the application of substance over form in Swedish domestic tax law and the importance of what is stated in an agreement.