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Helhetsbedömningar vid tillämpning av korrigeringsregeln - i strid med armlängdsprincipen?

Asklund, Johan LU (2016) JURM02 20162
Department of Law
Abstract (Swedish)
Dagens handel är globalt utbredd och utbredningen lär inte minska. En väldigt stor del av den globala handeln sker idag mellan närstående företag. När närstående företag handlar med varandra kan de genom att manipulera prissättningen av gränsöverskridande transaktioner förflytta inkomst mellan koncernbolag. När inkomst förflyttas från ett svenskt till ett utländskt koncernbolag innebär det att den svenska skattebasen eroderas vilket inte är önskvärt. Korrigeringsregeln i 14 kap. 19 § IL, som stadgar att alla koncerninterna gränsöverskridande transaktioner ska ske till marknadsmässigt pris, ska förhindra att den svenska skattebasen eroderas. Uppsatsen analyserar gällande rätt avseende helhetsbedömningar vid tillämpning av... (More)
Dagens handel är globalt utbredd och utbredningen lär inte minska. En väldigt stor del av den globala handeln sker idag mellan närstående företag. När närstående företag handlar med varandra kan de genom att manipulera prissättningen av gränsöverskridande transaktioner förflytta inkomst mellan koncernbolag. När inkomst förflyttas från ett svenskt till ett utländskt koncernbolag innebär det att den svenska skattebasen eroderas vilket inte är önskvärt. Korrigeringsregeln i 14 kap. 19 § IL, som stadgar att alla koncerninterna gränsöverskridande transaktioner ska ske till marknadsmässigt pris, ska förhindra att den svenska skattebasen eroderas. Uppsatsen analyserar gällande rätt avseende helhetsbedömningar vid tillämpning av korrigeringsregeln. Vidare studeras om helhetsbedömningarna står i strid med armlängdsprincipen i artikel 9 paragraf 1 i OECD:s modellskatteavtal. Slutligen behandlas de eventuella konsekvenser ett sådant stridande innebär för svensk skattebas och svenska koncerner. Uppsatsen definierar i stort två olika helhetsbedömningar. Den första typen innehåller kompenserande transaktioner som kvittas mot enstaka transaktioner som isolerat sätt inte är marknadsmässiga. De kompenserande transaktionerna gör att korrigeringsregeln inte är tillämplig på summan av transaktionerna. Dessa helhetsbedömningar har i praxis enbart gjorts till fördel för skattskyldig och måste anses ligga väl i linje med modellskatteavtalet. Den andra typen av helhetsbedömning innehåller två isolerat sätt marknadsmässiga transaktioner som sedda i ljuset av varandra anses strida mot korrigeringsregeln. Denna helhetsbedömning görs till skattskyldigs nackdel. Dessa helhetsbedömningar måste anses stå i strid med modellavtalet. Att svenska domstolar gör helhetsbedömningar som går utöver modellskatteavtalet riskerar i längden innebära att färre företag investerar i Sverige vilket kommer minska den svenska skattebasen. Det innebär dessutom att svenska koncerner riskerar att bli dubbelbeskattade om andra stater inte vidtar så kallad corresponding adjustment för att eliminera dubbelbeskattningen då de anser att svenska domstolars tillämpning av korrigeringsregeln är för extensiv. Det skapar även rättsosäkerhet vilket ökar antalet tvister och minskar viljan att investera. (Less)
Abstract
The trade of today is global and the globalisation will probablty not decline in the future. A very large part of the global trade is between related companies. In these intra group cross border transactions the price of the transaction can be arranged in order to shift profit between the group companies. When profit is shifted from a swedish group company to a foreign group company, the swedish tax base is subject to erosion. The correction rule in 14:19 IL, that prevent profit shifting, says that all intra group cross border transactions shall be priced as the transaction would be priced if it was between unrelated parties. The thesis analyses the established law regarding overall assessment (sv. helhetsbedömning) when applying the... (More)
The trade of today is global and the globalisation will probablty not decline in the future. A very large part of the global trade is between related companies. In these intra group cross border transactions the price of the transaction can be arranged in order to shift profit between the group companies. When profit is shifted from a swedish group company to a foreign group company, the swedish tax base is subject to erosion. The correction rule in 14:19 IL, that prevent profit shifting, says that all intra group cross border transactions shall be priced as the transaction would be priced if it was between unrelated parties. The thesis analyses the established law regarding overall assessment (sv. helhetsbedömning) when applying the correction rule. Further more, the thesis reviews if the overall assessments are aligned with the arm’s length principle in article 9 paragraph 1 in OECD’s model tax convention. Finally, the potential consequences of not aligning with the arm’s length principle for the swedish tax base and swedish corporate groups is presented. The thesis largely defines two different types of overall assessments. One type offsets transactions, that in isolation are not at arm’s length, with compensating transactions. The compensating transactions make the correction rule not applicable on the sum of all the transactions. In case law, that type of overall assessment has only been made in favour of the taxable and is well aligned with the model tax convention. The other type of overall assessment contains two transactions that in isolation are at arm’s length, but combined they are not at arm’s length. These type of overall assessments are made in disfavour of the taxable. These types of entirity asssessments are not aligned with the model tax convention. If swedish courts applies overall assessments that are not aligned with the model tax convention, less companies will invest in Sweden which will decrease the swedish tax base. In addition, swedish corporate groups run the risk of double taxation if the foreign state does not consider the swedish court’s application of the correction rule to be aligned with the model tax convention, and therefore not conducting corresponding adjustments in order to eliminate the double taxation. Finally, theses types of overall assessments cause legal uncertainty which increases the amount of legal disuputes and decreases the will to invest into Sweden. (Less)
Please use this url to cite or link to this publication:
author
Asklund, Johan LU
supervisor
organization
alternative title
Overall assessments when applying the correction rule - not aligned with the arm's length principle?
course
JURM02 20162
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, korrigeringsregeln, OECD, BEPS, armlängdsprincipen
language
Swedish
id
8897722
date added to LUP
2017-01-18 19:06:09
date last changed
2017-01-18 19:06:09
@misc{8897722,
  abstract     = {The trade of today is global and the globalisation will probablty not decline in the future. A very large part of the global trade is between related companies. In these intra group cross border transactions the price of the transaction can be arranged in order to shift profit between the group companies. When profit is shifted from a swedish group company to a foreign group company, the swedish tax base is subject to erosion. The correction rule in 14:19 IL, that prevent profit shifting, says that all intra group cross border transactions shall be priced as the transaction would be priced if it was between unrelated parties. The thesis analyses the established law regarding overall assessment (sv. helhetsbedömning) when applying the correction rule. Further more, the thesis reviews if the overall assessments are aligned with the arm’s length principle in article 9 paragraph 1 in OECD’s model tax convention. Finally, the potential consequences of not aligning with the arm’s length principle for the swedish tax base and swedish corporate groups is presented. The thesis largely defines two different types of overall assessments. One type offsets transactions, that in isolation are not at arm’s length, with compensating transactions. The compensating transactions make the correction rule not applicable on the sum of all the transactions. In case law, that type of overall assessment has only been made in favour of the taxable and is well aligned with the model tax convention. The other type of overall assessment contains two transactions that in isolation are at arm’s length, but combined they are not at arm’s length. These type of overall assessments are made in disfavour of the taxable. These types of entirity asssessments are not aligned with the model tax convention. If swedish courts applies overall assessments that are not aligned with the model tax convention, less companies will invest in Sweden which will decrease the swedish tax base. In addition, swedish corporate groups run the risk of double taxation if the foreign state does not consider the swedish court’s application of the correction rule to be aligned with the model tax convention, and therefore not conducting corresponding adjustments in order to eliminate the double taxation. Finally, theses types of overall assessments cause legal uncertainty which increases the amount of legal disuputes and decreases the will to invest into Sweden.},
  author       = {Asklund, Johan},
  keyword      = {Skatterätt,korrigeringsregeln,OECD,BEPS,armlängdsprincipen},
  language     = {swe},
  note         = {Student Paper},
  title        = {Helhetsbedömningar vid tillämpning av korrigeringsregeln - i strid med armlängdsprincipen?},
  year         = {2016},
}