The scope of the law
section 1 of this Act applies to the information on future pricing of
international transactions between the parties which is in
Economic Community of interests (pricing information).
A pricing statement applicable when Government and
municipal income tax is to be determined.
Definitions, etc.
section 2 of the terms and expressions used in this law have the same
meaning and scope of the income tax act
(1999:1229), unless otherwise noted.
The terms and expressions used also include corresponding
Foreign phenomena if not specified or shown by
the context that only Swedish phenomena mentioned.
section 3, for the purposes of this Act, a permanent establishment
as a trader has in a State other than the State in which
the trader belongs, is considered such a party as referred to
in section 1.
section 4 of the Economic Community of interest is deemed to exist if
1. a trader, directly or indirectly, involved in the
the management or monitoring of another trader's
enterprises or own part in this undertaking, or
2. the same persons participate directly or indirectly in the management,
or the monitoring of the two companies or own part i
These corporate capital.
section 5 also includes other jurisdiction With state that Sweden has
concluded tax agreements with.
section 6 of this Act shall apply mutatis mutandis to a case
where a mutual agreement on the pricing of
international transactions can be concluded under the agreement
referred to in the Act (2004:982) if agreement between the Swedish Export Council
and the Taipei Mission in Sweden regarding taxes on
income.
Competent authority
section 7 of the tax agency is leaving pricing information and make other
decisions under this Act.
Request for pricing information
section 8 undertaking is, or may be expected to be taxable
under the income tax Act (1999:1229) and covered by a
applicable tax treaties may apply for a
pricing information.
The first paragraph also applies to partnerships and other
delägarbeskattade legal persons if any of the shareholders are
or expected to be taxable under
the income tax Act and are subject to an applicable
tax treaties.
§ 9 traders before an application is filed to discuss
conditions for pricing information and what application
If pricing information should contain, shall be given an opportunity to
a meeting unless there are special reasons against it.
section 10 A request for pricing information must be in writing and
shall be submitted to the tax office.
section 11 of the application for pricing information shall include the
information needed to a pricing information shall
able to be provided.
The Government or the authority, as the Government determines
Announcing the details of what information should be included
in an application.
Conditions for pricing information
12 § Pricing information may be provided if
1. application for pricing information does not relate to a question of
simple nature or transactions of lesser extent,
2. the transactions covered by the application can be assessed
independently from other transactions not covered by
application,
3. the trader provide the information necessary for a
mutual agreement to be concluded and a really
pricing information must be provided,
4. information needed for a mutual
agreement conclusion and its application
checked, can be obtained from the States to be covered by the
the reciprocal agreement, and
5. the application of selected pricing method, after any
adjustments, is expected to give a price equal to what
between independent parties would have applied.
13 § Pricing information may be provided only if
1. a mutual agreement on the pricing of
international transactions are concluded with a State
listed in application for pricing information and that Sweden has
concluded tax agreements with, and
2. mutual understanding is consistent with the application
If pricing information or have been accepted by the trader.
Pricing announcement
section 14 in a pricing statement sets out how the future
the pricing of certain international transactions to occur
as well as the assumptions, terms and other conditions
to apply for notification applicability and validity.
Pricing statement shall be consistent with the mutual
agreement referred to in section 13.
section 15 of the period of validity of a pricing information shall
determined to between three and five years if it is not
There is a particular reason to determine the validity period for longer
or a shorter period of time.
16 § a pricing rulings are binding for the tax agency
with respect to the pricing of the transactions covered by the
News and in relation to which the notice relates, if
subject to section 18 or 19.
If pricing announcement concerns a partnership or a
other delägarbeskattad legal person applying
the announcement, first paragraph applies in relation to its
co-owner.
Intelligence
section 17 of the trader shall without undue delay notify
The tax agency, if
1. the circumstance that causes or may cause the
assumptions, terms and other conditions that have
specified in the pricing announcement are not fulfilled, or
2. pricing announcement shall not apply.
Decision amending or revoking the pricing information
section 18 of the tax Board may amend a pricing statement, if
the trader requests it or if the
1. some of the assumptions and conditions, or any of the
other conditions specified in the notice in any
material respect are not fulfilled, or
2. a constitutional amendment in any material respect
does a query that statement relates.
A change referred to in the first subparagraph may only be made if such
conditions referred to in sections 12 and 13 are met and
trader accepts the change.
section 19 of the Revenue Commissioners may revoke a pricing information completely
or in part if
1. the mutual agreement that is the basis for the
the decision in whole or in part has expired,
2. the trader has informed the tax authority pursuant to section 17 (2)
If the notice does not apply,
3. trader has provided information that the statement has not been
applied in accordance with chapter 31. section 34 or 33 Cape. 6 §
tax Procedure Act (2011:1244), or
4. the trader or the partners in a partnership or in
Another delägarbeskattad legal person has requested
reconsideration of a decision or final appealed the tax
According to 66 or 67. tax Procedure Act and has requested
the pricing decision is not to apply to the question
request for review or the appeal relates.
Law (2011:1433).
Investigation
section 20 of the trader gets invited to within certain time to enter
with the additional information that is needed when a case
pricing information must be examined.
section 21 of the tax agency may agree with the trader if
When, how and to what extent a verification of the information contained in the
a case of pricing information can take place.
Opportunity to be heard
section 22 of the trader shall be given an opportunity to be heard before
the case is decided, if it is not unnecessary.
In the case of the trader's right to obtain information
added by someone other than the trader
yourself and to have the opportunity to comment on them
the provisions of section 17 of the Administrative Procedure Act (1986:223).
Application fee
section 23 of the tax agency, in connection with an application for
pricing information will be in charge of
the trader for the examination application can induce.
section 24 of the Revenue Commissioners may, in a particular case, decide on the exemption
from all or part of the fee, if there are special
reasons for it.
Appeal
section 25 of the pricing information and other decision under this Act
may not be appealed.
Transitional provisions
2009:1289
1. this law shall enter into force on 1 January 2010 and apply
on cases that come in after the entry into force.
2. Cases have been initiated with the Government before
entry into force, but not settled, may be submitted to
The tax agency for further processing in accordance with this Act.
2011:1433
1. this law shall enter into force on 1 January 2012.
2. The Act applies to tax years beginning after 31
January 2012. The law also apply to extended financial year
completed after the end of 2012 and the abbreviated
the fiscal year for which both starts and ends in 2012.
