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En jämförande analys av de svenska och danska dokumentationskraven vid internprissättning

Rojas Bustamante, Claudia LU (2011) JURM01 20111
Department of Law
Abstract (Swedish)
Sverige införde den 1 januari 2007 dokumentationskrav av multinationella företags internprissättning. Internprissättningsproblematiken hade uppmärksammats internationellt och många stater hade redan infört dokumentationskrav i sina lagstiftningar. Danmark hade nio år tidigare infört krav om dokumentation. Denna uppsats kommer således behandla de svenska och danska dokumentationskraven. Syftet är att utreda respektive lands bestämmelser för att sedan jämföra dem. Dokumentationskraven jämförs även med internationellt accepterade dokumentationskrav för att se om Sverige och Danmark följt angivna riktlinjer. Vidare redogörs även de vanligaste interprissättningsmetoderna som förespråkas av OECD.

Frågor om interprissättning kan vara av... (More)
Sverige införde den 1 januari 2007 dokumentationskrav av multinationella företags internprissättning. Internprissättningsproblematiken hade uppmärksammats internationellt och många stater hade redan infört dokumentationskrav i sina lagstiftningar. Danmark hade nio år tidigare infört krav om dokumentation. Denna uppsats kommer således behandla de svenska och danska dokumentationskraven. Syftet är att utreda respektive lands bestämmelser för att sedan jämföra dem. Dokumentationskraven jämförs även med internationellt accepterade dokumentationskrav för att se om Sverige och Danmark följt angivna riktlinjer. Vidare redogörs även de vanligaste interprissättningsmetoderna som förespråkas av OECD.

Frågor om interprissättning kan vara av väldigt komplexa och skiftande natur, något som också visar sig i den diskussion som funnits i samband med lagstiftningens införande. Å ena sidan vill man skydda staternas skattebas och å andra sidan vill man inte betunga företagen med alltför många administrativa uppgifter. Balansgången visar sig främst i den proportionalitetstanke som återfinns i båda dessa staters bestämmelser. Utifrån den har Sverige och Danmark infört en snarlik tvingande dokumentationsskyldighet och i det senare fallet även en upplysningsplikt.

Dokumentationsskyldigheten innebär utan tvekan ett merarbete för både företagen och skattemyndigheterna, men den positiva effekten av att skattekontrollen effektiviseras och att staterna bättre kan försvara sin skattebas är faktorer som i högre grad beaktats vid utformningen av dokumentationsskyldigheten. (Less)
Abstract
On January 1, 2007 Sweden introduced documentation requirements of multinational companies’ transfer pricing. The issues with transfer pricing had attracted international attention and many states had already introduced transfer pricing documentation in their legislation. Denmark had earlier imposed requirements on such documentation. This essay will therefore deal with the Swedish and Danish transfer pricing documentation. The aim is to examine each country’s regulation and then compare them. Documentation requirements are also compared with internationally accepted documentation to see if Sweden and Denmark follow these guidelines. Further on the most common transfer pricing methods will be described advocated by the OECD.

Transfer... (More)
On January 1, 2007 Sweden introduced documentation requirements of multinational companies’ transfer pricing. The issues with transfer pricing had attracted international attention and many states had already introduced transfer pricing documentation in their legislation. Denmark had earlier imposed requirements on such documentation. This essay will therefore deal with the Swedish and Danish transfer pricing documentation. The aim is to examine each country’s regulation and then compare them. Documentation requirements are also compared with internationally accepted documentation to see if Sweden and Denmark follow these guidelines. Further on the most common transfer pricing methods will be described advocated by the OECD.

Transfer pricing matters can be very complex and diverse in nature, which is also reflected in the discussions associated when the legislation were introduced. On the one hand, you want to protect the tax base, and on the other hand you don’t want to burden companies with too many administrative tasks. This way of thinking is found in the view of proportionality, which has influenced both states regulation. Based on this view of proportionality both Sweden and Denmark have introduced a similar mandatory transfer pricing documentation and in the latter case, even a duty of disclosure.

Documentation requirements are certainly a burden for both companies and tax authorities, but the positive effect on more efficient tax control and states better defending their tax bases are factors that both states taken into account when formulating each national transfer pricing documentation. (Less)
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author
Rojas Bustamante, Claudia LU
supervisor
organization
course
JURM01 20111
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Dokumentationskrav Internprissättning OECD Danmark
language
Swedish
id
2169696
date added to LUP
2011-10-10 17:04:50
date last changed
2011-10-10 17:04:50
@misc{2169696,
  abstract     = {On January 1, 2007 Sweden introduced documentation requirements of multinational companies’ transfer pricing. The issues with transfer pricing had attracted international attention and many states had already introduced transfer pricing documentation in their legislation. Denmark had earlier imposed requirements on such documentation. This essay will therefore deal with the Swedish and Danish transfer pricing documentation. The aim is to examine each country’s regulation and then compare them. Documentation requirements are also compared with internationally accepted documentation to see if Sweden and Denmark follow these guidelines. Further on the most common transfer pricing methods will be described advocated by the OECD.

Transfer pricing matters can be very complex and diverse in nature, which is also reflected in the discussions associated when the legislation were introduced. On the one hand, you want to protect the tax base, and on the other hand you don’t want to burden companies with too many administrative tasks. This way of thinking is found in the view of proportionality, which has influenced both states regulation. Based on this view of proportionality both Sweden and Denmark have introduced a similar mandatory transfer pricing documentation and in the latter case, even a duty of disclosure.

Documentation requirements are certainly a burden for both companies and tax authorities, but the positive effect on more efficient tax control and states better defending their tax bases are factors that both states taken into account when formulating each national transfer pricing documentation.},
  author       = {Rojas Bustamante, Claudia},
  keyword      = {Dokumentationskrav
Internprissättning
OECD
Danmark
},
  language     = {swe},
  note         = {Student Paper},
  title        = {En jämförande analys av de svenska och danska dokumentationskraven vid internprissättning},
  year         = {2011},
}