Regulation (2009:1295) If Pricing Information For International Transactions

Original Language Title: Förordning (2009:1295) om prissättningsbesked vid internationella transaktioner

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:1295

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.