Sweden vs Cambrex, April 2013, Administrative Court, Case No. 456-11

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In the Cambrix case the issue was whether the interest rate on an shareholder loan had been at arm’s length.

The court concluded that the burden of proof was on the Swedish tax authorities and that sufficient evidence had not been provided to support the claim that the interest rate had not been at arm’s length.

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Sweden vs Cambrex AB 2013-04-26

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