Sweden

    Corporate taxation

    The corporate tax rate is 22%.

      Transfer pricing

      Transfer pricing is regulated by Chapter 14 Section 19 in the SITA. This section adopts the arm’s-length principle for transactions between related enterprises and authorises an increase in the taxable income of a Swedish enterprise equal to the reduction of income resulting from transactions that are not at arm’s length. Besides the arm’s-length rule, Chapter 19 Section 2b of Law 2001:1227 introduced documentation requirements for all corporations registered in Sweden that conduct cross-border controlled transactions.

      Transfer Pricing Case Law

      Case Name Description Date Court Keywords