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Internprissättning av immateriella tillgångar - en konsekvensanalys av gällande rätt

Andersson, Björn LU (2010) JURM01 20101
Department of Law
Abstract
This essay investigates the Swedish legislation, in an international context, concerning transfer pricing documentation with a focus on its predictability for multinational enterprises. Another point of focus is a specific transaction type: that of intangible property.
In Sweden the statute in chapter 14 section 19 SITA (Swedish Income Tax Act) has long been the only legislation regarding transfer pricing. However, during the last few years an increase in legislation has occurred. In January 2007 documentation requirement was implemented and in January of 2010 if all goes according to plan, Sweden will also have legislation in regard to advanced pricing agreements.
This development and the underlying problem that inhabits transfer... (More)
This essay investigates the Swedish legislation, in an international context, concerning transfer pricing documentation with a focus on its predictability for multinational enterprises. Another point of focus is a specific transaction type: that of intangible property.
In Sweden the statute in chapter 14 section 19 SITA (Swedish Income Tax Act) has long been the only legislation regarding transfer pricing. However, during the last few years an increase in legislation has occurred. In January 2007 documentation requirement was implemented and in January of 2010 if all goes according to plan, Sweden will also have legislation in regard to advanced pricing agreements.
This development and the underlying problem that inhabits transfer pricing, its current underlying arm’s length principle and the recommended methods for obtaining a arm’s length price has created an unsecure situation for multinational enterprises.
The fact that transfer pricing is not an exact science, but instead a system that is built on comparison and estimated values makes it even more important that the system ensures the involved parties predictability and legal security. This essay deals both with the problems that exists with the arm’s length principle and the recommended methods as well as the problems that occur when such principles are enforced with national legislation such as documentation requirements. This because it is the author’s conception that they go hand in hand and that it would be irrelevant to separate the two when analyzing the situation for multinational enterprises engaged in business within the borders of Sweden.
The foremost problem is the one related to the documentation requirements and the risk of penalties in the form of a tax surcharge if it is found that a company has left incorrect information, which can be done by not leaving any information in accordance with the documentation requirements.
A second problem identified is how the risk of tax surcharges is interlinked with the complexity of the transaction. Hence the focus on intangible property, that is and also acknowledged by OECD, an especially difficult problem when determining a correct transfer price. (Less)
Abstract (Swedish)
Detta examensarbete undersöker svensk rätt, i en internationell kontext, gällande internprissättning och dokumentationskrav med fokus på förutsebarhet för multinationella företag. En annan fokuspunkt ligger på en speciell transaktionstyp: immateriella tillgångar.
I Sverige har lagstadgandet i 14:19 IL (inkomstskattelagen) länge varit den enda existerade lagregleringen gällande internprissättning. Under de senaste åren har det tillkommit nya lagar på området. I januari 2007 infördes dokumentationskrav och om allt går enligt planerna ska Sverige i januari 2010 också ha ett lagstadgande gällande advanced pricing agreements.
Denna utveckling och det underliggande problem som existerar inom internprissättning, armlängdsprincipen och de... (More)
Detta examensarbete undersöker svensk rätt, i en internationell kontext, gällande internprissättning och dokumentationskrav med fokus på förutsebarhet för multinationella företag. En annan fokuspunkt ligger på en speciell transaktionstyp: immateriella tillgångar.
I Sverige har lagstadgandet i 14:19 IL (inkomstskattelagen) länge varit den enda existerade lagregleringen gällande internprissättning. Under de senaste åren har det tillkommit nya lagar på området. I januari 2007 infördes dokumentationskrav och om allt går enligt planerna ska Sverige i januari 2010 också ha ett lagstadgande gällande advanced pricing agreements.
Denna utveckling och det underliggande problem som existerar inom internprissättning, armlängdsprincipen och de rekommenderade prissättningsmetoderna skapar en osäker situation för multinationella företag.
Det faktum att internprissättning inte är en exakt vetenskap, utan istället ett system byggt på jämförbarhet och värderingar gör det än viktigare att systemet säkerställer en förutsebarhet för involverade parter. Denna uppsats behandlar både de problem som existerar med armlängdsprincipen och internprissättningsmetoderna, lika väl som de problem som uppstår när sådana principer förstärks genom nationell lagstiftning som dokumentationskrav. Detta då det är författarens uppfattning att dessa problem går hand i hand och att det skulle vara irrelevant att separat analysera dem och dess påverkan på multinationella företag verksamma inom Sveriges gränser.
Det främsta identifierade problemet är relaterat till dokumentationskravet och den risk som uppstår för skattetillägg om det anses att ett företag lämnat oriktig uppgift, vilket kan ske genom att inte lämna någon information i enlighet med dokumentationskravet. Det handlar om en konflikt mellan den existerade uppgiftsskyldigheten enligt taxeringslagen och det nytillkomna dokumentationskravet.
Ett andra identifierat problem är hur denna risk för skattetillägg är sammanlänkad med komplexiteten av gjorda transaktioner. Därav fokuset på immateriella tillgångar som utgör ett speciellt svårt problem när det gäller att fastställa ett korrekt armlängdspris, vilket också OECD erkänner. (Less)
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author
Andersson, Björn LU
supervisor
organization
course
JURM01 20101
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt
language
Swedish
id
1600028
date added to LUP
2010-05-06 15:40:39
date last changed
2010-05-06 15:40:39
@misc{1600028,
  abstract     = {This essay investigates the Swedish legislation, in an international context, concerning transfer pricing documentation with a focus on its predictability for multinational enterprises. Another point of focus is a specific transaction type: that of intangible property.
In Sweden the statute in chapter 14 section 19 SITA (Swedish Income Tax Act) has long been the only legislation regarding transfer pricing. However, during the last few years an increase in legislation has occurred. In January 2007 documentation requirement was implemented and in January of 2010 if all goes according to plan, Sweden will also have legislation in regard to advanced pricing agreements.
This development and the underlying problem that inhabits transfer pricing, its current underlying arm’s length principle and the recommended methods for obtaining a arm’s length price has created an unsecure situation for multinational enterprises.
The fact that transfer pricing is not an exact science, but instead a system that is built on comparison and estimated values makes it even more important that the system ensures the involved parties predictability and legal security. This essay deals both with the problems that exists with the arm’s length principle and the recommended methods as well as the problems that occur when such principles are enforced with national legislation such as documentation requirements. This because it is the author’s conception that they go hand in hand and that it would be irrelevant to separate the two when analyzing the situation for multinational enterprises engaged in business within the borders of Sweden.
The foremost problem is the one related to the documentation requirements and the risk of penalties in the form of a tax surcharge if it is found that a company has left incorrect information, which can be done by not leaving any information in accordance with the documentation requirements.
A second problem identified is how the risk of tax surcharges is interlinked with the complexity of the transaction. Hence the focus on intangible property, that is and also acknowledged by OECD, an especially difficult problem when determining a correct transfer price.},
  author       = {Andersson, Björn},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Internprissättning av immateriella tillgångar - en konsekvensanalys av gällande rätt},
  year         = {2010},
}