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Internprissättning i tider av ekonomisk oro

Johansson, Mats LU (2015) JUR091 20151
Department of Law
Abstract (Swedish)
Dagens globaliserade värld med snart sagt obegränsade möjligheter att agera snart sagt var som helst i världen har lett till att internprissättnings-frågorna har blivit allt mer essentiella för såväl internationella bolag i in-tressegemenskap som skattemyndigheter.

Prissättningen av varor och tjänster mellan bolag i intressegemenskap er-bjuder stora möjligheter att avvika från vad bolag på en konkurrensutsatt och marknadsmässigt välfungerande marknad hade avtalat om. För sta-terna är detta en fråga om möjlighet att behålla sin skattebas. Detta har lett till ett regelverk för att hantera de motstridiga intressena. Oriktig pris-sättning kan för bolaget bli väldigt kostsamt. Förutom risken för ekono-misk dubbelbeskattning löper de risken... (More)
Dagens globaliserade värld med snart sagt obegränsade möjligheter att agera snart sagt var som helst i världen har lett till att internprissättnings-frågorna har blivit allt mer essentiella för såväl internationella bolag i in-tressegemenskap som skattemyndigheter.

Prissättningen av varor och tjänster mellan bolag i intressegemenskap er-bjuder stora möjligheter att avvika från vad bolag på en konkurrensutsatt och marknadsmässigt välfungerande marknad hade avtalat om. För sta-terna är detta en fråga om möjlighet att behålla sin skattebas. Detta har lett till ett regelverk för att hantera de motstridiga intressena. Oriktig pris-sättning kan för bolaget bli väldigt kostsamt. Förutom risken för ekono-misk dubbelbeskattning löper de risken att drabbas av skattetillägg om deras prissättning i efterhand bedöms inte ha varit korrekt.

Skatterättare har avseende internprissättning och risken för dubbelbe-skattning ofta kommit att behandla de svåra fallen, internprissättning av immateriella tillgångar, patent, varumärken, forskning och utveckling. Mer sällan ställs frågor om betydelsen av den ekonomiska omgivning som en internprissättning görs. Vanligt förekommande och helt ordinära trans-aktioner görs dock i en ekonomisk kontext som påverkar uppfattningen av om de är armlängdsmässiga eller inte.

Centralt för uppsatsen är armlängdsprincipen, OECD:s och skatteverkets syn och tillämpning av densamma. En granskning av en genomförd in-ternprissättning görs dock mot bakgrund av gällande rätt. Uppsatsen in-nehåller därför en genomgång av gällande rätt, liksom de av OECD god-kända prissättningsmetoderna, utvecklade i kommentarerna till artikel 9 i modellavtalet som behandlar applikationen av den s.k. armlängdsprinci-pen, vilka accepteras närmast som en rättskälla i Sverige.

För att skapa förståelse för problematiken gås även på ett ytligt plan kon-junkturens betydelse för en marknadsekonomi igenom och effekterna i ekonomin av olika konjunkturer berörs.

De slutsatser som dras av genomgången är att exempelvis konjunktur-mässiga skillnader eller förändringar har oerhört står påverkan framför allt på möjligheten att hitta jämförelseobjekt och genomföra en jämförbar-hetsanalys. De prissättningsmetoder som är beroende av jämförelseobjekt för sin tillämpning är därför väldigt känsliga för förändringar i den eko-nomiska kontexten, exempelvis skillnader mellan, eller förändringar i, en marknads eller ett lands konjunktur.

Uppsatsens frågeställning besvaras slutligen med att det inte finns några oproblematiska internprissättningsfall om man tar hänsyn även till kon-junkturen och att vissa metoder är mer känsliga i detta avseende än andra. (Less)
Abstract
The global world of today with almost unlimited possibilities to act any- where in the world has led to a situation where transfer pricing has be- come essential to both multinational associated enterprises and tax admin-istrations.

The pricing of goods and services between associated companies offers a lot of opportunities to diverge materially from what companies operating in a competitive and commercially well functioning market would have agreed upon. This is, to the nation states, a matter of being able to keep its tax base and has led to a regulatory framework designed to manage the conflicting interests. Incorrect pricing can be very costly to a compa-ny. Besides the risk of economic double taxation the company risks hav-ing a... (More)
The global world of today with almost unlimited possibilities to act any- where in the world has led to a situation where transfer pricing has be- come essential to both multinational associated enterprises and tax admin-istrations.

The pricing of goods and services between associated companies offers a lot of opportunities to diverge materially from what companies operating in a competitive and commercially well functioning market would have agreed upon. This is, to the nation states, a matter of being able to keep its tax base and has led to a regulatory framework designed to manage the conflicting interests. Incorrect pricing can be very costly to a compa-ny. Besides the risk of economic double taxation the company risks hav-ing a tax surcharge imposed if their pricing subsequently is deemed not to have been correct.

Professionals dealing in tax matters regarding transfer pricing and the risk of double-taxation often come to treat the severe cases, transfer pricing of intangible assets, patents, trademarks, research and development. More rarely are questions raised about the significance of the economic envi-ronment in which the transfer pricing is set up. Common and quite ordi-nary transactions are made in an economic context that affects the per-ception of whether they are at arm's length terms or not.

Central to this master thesis is the arm’s length principle, the OECD and Tax administrations perception and application of the same. A tax audit of any given transfer pricing is however done under the principles of law. The thesis thus contains a review of the existing law as well as the author-ized pricing models developed in the commentary on Article 9 of the OECD Model convention, which deals with the application of the arm’s length principle and accepted almost as a source of law in Sweden.
To create an understanding of the problems the impact of different phas-es of economic development, cycles in a market economy and the effects thereof are schematically highlighted.

The conclusions drawn in this thesis are that for example cyclically relat-ed differences or sudden changes have a vast impact on mainly the possi-bility to find comparables and to perform a comparability analysis. The pricing methods are dependent upon a comparison in its application and are therefore very sensitive to changes in the economic context.
The pricing methods that are dependent on a comparison in its application are therefore very sensitive to changes in, the economic context, such as cyclic differences, or sudden changes in, a market or a country's econo-my.
The framed question of the thesis are finally answered that there are no unproblematic transfer pricing cases if one also takes the economic cir-cumstances into account, but that some methods are more sensitive than other in this respect. (Less)
Please use this url to cite or link to this publication:
author
Johansson, Mats LU
supervisor
organization
alternative title
Transfer Pricing in times of economic turmoil
course
JUR091 20151
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, internprissättning, konjunkturförändring, högkonjunktur, lågkonjunktur, transfer pricing
language
Swedish
id
5337211
date added to LUP
2015-04-29 10:20:23
date last changed
2015-04-29 10:20:23
@misc{5337211,
  abstract     = {The global world of today with almost unlimited possibilities to act any- where in the world has led to a situation where transfer pricing has be- come essential to both multinational associated enterprises and tax admin-istrations.

The pricing of goods and services between associated companies offers a lot of opportunities to diverge materially from what companies operating in a competitive and commercially well functioning market would have agreed upon. This is, to the nation states, a matter of being able to keep its tax base and has led to a regulatory framework designed to manage the conflicting interests. Incorrect pricing can be very costly to a compa-ny. Besides the risk of economic double taxation the company risks hav-ing a tax surcharge imposed if their pricing subsequently is deemed not to have been correct.

Professionals dealing in tax matters regarding transfer pricing and the risk of double-taxation often come to treat the severe cases, transfer pricing of intangible assets, patents, trademarks, research and development. More rarely are questions raised about the significance of the economic envi-ronment in which the transfer pricing is set up. Common and quite ordi-nary transactions are made in an economic context that affects the per-ception of whether they are at arm's length terms or not.

Central to this master thesis is the arm’s length principle, the OECD and Tax administrations perception and application of the same. A tax audit of any given transfer pricing is however done under the principles of law. The thesis thus contains a review of the existing law as well as the author-ized pricing models developed in the commentary on Article 9 of the OECD Model convention, which deals with the application of the arm’s length principle and accepted almost as a source of law in Sweden.
To create an understanding of the problems the impact of different phas-es of economic development, cycles in a market economy and the effects thereof are schematically highlighted.

The conclusions drawn in this thesis are that for example cyclically relat-ed differences or sudden changes have a vast impact on mainly the possi-bility to find comparables and to perform a comparability analysis. The pricing methods are dependent upon a comparison in its application and are therefore very sensitive to changes in the economic context.
The pricing methods that are dependent on a comparison in its application are therefore very sensitive to changes in, the economic context, such as cyclic differences, or sudden changes in, a market or a country's econo-my.
The framed question of the thesis are finally answered that there are no unproblematic transfer pricing cases if one also takes the economic cir-cumstances into account, but that some methods are more sensitive than other in this respect.},
  author       = {Johansson, Mats},
  keyword      = {Skatterätt,internprissättning,konjunkturförändring,högkonjunktur,lågkonjunktur,transfer pricing},
  language     = {swe},
  note         = {Student Paper},
  title        = {Internprissättning i tider av ekonomisk oro},
  year         = {2015},
}