Scope of application and definitions
Article 1 this regulation lays down provisions supplementing
Act (2009:1289) if pricing information at international
transactions.
section 2 of the terms and expressions in this regulation have the same meaning
and tilllämpningsområde as in the law (2009:1289) on
pricing information for international transactions.
Mutual agreement
section 3 of the Revenue Commissioners included mutual agreement on
pricing of international transactions in accordance with section 13
Act (2009:1289) if pricing information at international
transactions.
section 4 If a case if the pricing information is of particular
importance or otherwise of such that
negotiation of mutual agreement should be dealt with by
the Government, the tax agency with its own opinion, submit
to the Government the part of the case relating to the mutual
the agreement.
The first subparagraph shall not apply to mutual agreement
According to the agreement referred to in section 6 of the Act (2009:1289) on
pricing information for international transactions.
Request for pricing information
section 5 an application for pricing information shall be submitted within four
copies and shall contain:
1. the name, postal address and, if such numbers are available,
registration number, social security number, coordination number or
the corresponding registration number or equivalent foreign
number of stakeholders,
2. indication of the tax year is sought,
3. an indication of the States covered by the application,
4. indication of abroad announced counterparts to
pricing statement, which any of the parties involved
covered by and relating to transactions for the same or
similar to those of the application,
5. a description of the parties involved and their
Organization and activities,
6. indication of the nature and extent of the transactions,
7. a functional analysis,
8. a comparability analysis,
9. a description of the selected pricing method,
10. a statement of why the selected pricing method
is appropriate, and
11. a statement of the assumptions which form the basis of the selected
pricing method.
section 6 of the application for pricing information and other documents
supplied in a case under the Act (2009:1289) on
pricing information on international transactions, or
set up or review seized by
The tax agency in such a case, must be stored in such a way that
people cannot get to them and, if possible, be kept separate
from other documents.
Fee
section 7 of the fee according to section 23 of the Act (2009:1289) on
pricing information in international transactions will be
paid for by the following amounts:
Request for pricing information 150 000 SEK
Application for renewal of the pricing information
100 000 SEK
Application for renewal of the pricing information
125 000 SEK
with changes
section 8 If the application covers more than one foreign State,
fee payable under section 7 as for one application per foreign
State.
§ 9 the fee to be paid to the tax office when application is
check-in. If the fee is not paid at that time, the applicant shall be required to
pay the fee within a certain period of time. Such an order may
be sent to the applicant in the ordinary letter or conveyed in any other
appropriate manner. If the order is not complied with within the prescribed
time, the application shall be rejected. The applicant shall be informed of this in
the injunction.