Law (2009:1289) If Pricing Information For International Transactions

Original Language Title: Lag (2009:1289) om prissättningsbesked vid internationella transaktioner

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Read the untranslated law here: http://rkrattsbaser.gov.se/sfst?bet=2009:1289

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.