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Tillämpningen av korrigeringsregeln och dess följdverkningar

Olsson, Jesper LU (2019) JURM02 20191
Department of Law
Faculty of Law
Abstract (Swedish)
Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. Bestämmelsen är ett uttryck för en internation-ellt erkänd skatterättslig princip kallad armlängdsprincipen. För att tillämpning av 14 kap. 19 § IL ska ske krävs det dock vidare att den som på grund av av-talsvillkoren får ett högre resultat inte ska beskattas för det i Sverige. Vidare krävs det att det råder intressegemenskap mellan parterna så som intressege-menskap definieras i 14 kap. 20 § IL.... (More)
Enligt den så kallade korrigeringsregeln i 14 kap. 19 § IL följer att när ett re-sultat av en näringsverksamhet blir lägre, till följd av att villkor som avtalats avviker från vad som skulle ha avtalats mellan sinsemellan oberoende nä-ringsidkare, ska resultatet beräknas till det belopp som det skulle uppgått till om sådana villkor inte funnits. Bestämmelsen är ett uttryck för en internation-ellt erkänd skatterättslig princip kallad armlängdsprincipen. För att tillämpning av 14 kap. 19 § IL ska ske krävs det dock vidare att den som på grund av av-talsvillkoren får ett högre resultat inte ska beskattas för det i Sverige. Vidare krävs det att det råder intressegemenskap mellan parterna så som intressege-menskap definieras i 14 kap. 20 § IL. Det tredje och slutliga rekvisitet för till-lämpning av bestämmelsen är att det inte av omständigheterna i övrigt framgår att villkoren kommit till av andra skäl än intressegemenskapen. Uppsatsen syftar till att undersöka vilka följdverkningar en skatteprocess vid en justering av internprissättning genom tillämpning av 14 kap. 19 § IL har. Särskilt gäl-lande de nyligen införda ränteavdragsbegränsningsreglerna i 24 kap. IL. För att uppfylla syftet har en rättsdogmatisk metod använts.

En av de svåraste aspekterna vad gäller tillämpningen av korrigeringsregeln är att avgöra vad som är marknadsmässig prissättning. Intern rätt är knapphändig men enligt praxis från HFD kan vägledning hämtas från de av OECD publice-rade riktlinjerna gällande internprissättning. Användningen av OECD:s rikt-linjer får dock ses som kontroversiell från ett konstitutionellt perspektiv.

Armlängdsprincipen är en internationell skatterättslig princip och många län-der har interna internationella skatterättsliga bestämmelser som liknar den i 14 kap. 19 § IL. Inom EU får detta särskild betydelse eftersom det föreligger krav att även interna skatterättsliga regler ska vara förenliga med den EU-rättsliga primärrätten. Mycket talar för att den svenska korrigeringsregeln är förenlig med EU-rätten och att det således inte föreligger något hinder för dess tillämpning. Det förefaller dock vara ett intressant område där utveckling kan komma att ske i framtiden.

För att kontrollera så att multinationella koncerner tillämpar armlängdsmässig internprissättning finns vissa krav på dokumentationsskyldighet. Betydelsen av internprissättningsdokumentationen torde bli ännu större i framtiden ef-tersom Skatteverket numera anser att korrekt utformad dokumentation som tillämpats och som inte avviker från vad som kan anses vara en vedertagen uppfattning utgör skäl för nedsättande av och i vissa fall befrielse från skatte-tillägg.

Skatteprocessen i internprissättningsfrågor torde ha sin utgångspunkt i om-prövningsinstitutet. I många fall ses det som att felaktig internprissättning ut-gör en oriktig uppgift som leder till att efterbeskattning och skattetillägg aktua-liseras. Det kan dock inte definitivt sägas att så alltid är fallet på grund av att Skatteverkets utredningsskyldighet kan uppstå vid så kallade öppna yrkanden. Skatteprocessen i internprissättningsmål får även anses vara något vidare än i övrigt vid beskattningsfrågor på grund av de kompensationsinvändningar som tillåtits i praxis även emellan beskattningsåren. Detta utgör ett avsteg från principen om beskattningsårens slutenhet som annars gäller som en process-ram vid beskattningsfrågor.

Enligt de nya generella ränteavdragsbegränsningsreglerna medges enbart rän-teavdrag för ett negativt räntenetto med 30 procent av avdragsunderlaget. Av-dragsunderlaget beräknas i enlighet med 24 kap. 25 § IL och tar sin utgångs-punkt i det skattemässiga resultatet som följer av 14 kap. 21 § IL. Då en till-lämpning av korrigeringsregeln påverkar det skattemässiga resultatet torde detta innebära att följdverkningar uppstår som påverkar avdragsutrymmet.

En tillämpning av korrigeringsregeln på en koncernintern ränta kan få dubbla följdeffekter eftersom det kan ses som att den del av ränteintäkterna som inte tagits upp på grund av felprissättningen är en sådan ränteintäkt som ska tas upp enligt 24 kap. 23 § IL. (Less)
Abstract
Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recognized principle called the arm’s length principle. However, for the rule to be applicable it is further required that the income received from the benefi-cial contractual terms is not taxed in Sweden. It is also a prerequisite for the application of the correction rule that the contractual parties are associated en-terprises as defined in chapter... (More)
Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recognized principle called the arm’s length principle. However, for the rule to be applicable it is further required that the income received from the benefi-cial contractual terms is not taxed in Sweden. It is also a prerequisite for the application of the correction rule that the contractual parties are associated en-terprises as defined in chapter 14 § 20 of the Swedish income taxation act. The third and final requirement for the application of the rule is that the bene-ficial contractual terms has no legitimate reason. This thesis aims to examine what further actions may be required to determine accurate taxation after the application of the correction rule in chapter 14 § 19 of the Swedish income taxation act. Especially in regard to the newly introduced general interest de-duction limitation rules. To fulfill the purpose of the thesis I have chosen a traditional legal method where authoritative sources of law are investigated to determine established law.

One of the more difficult aspects of the application of the correction rule is determining the market price. Swedish internal law is lacking in governance but according to precedents from the Supreme Administrative Court of Swe-den guidance may be derived from the OECD Transfer Pricing Guidelines. The usage of the OECD Transfer Pricing Guidelines could be seen as contro-versial from a constitutional law perspective.

As mentioned before the arm’s length principle is an international principle and several other countries have internal tax legislation similar to the Swedish correction rule. Within the EU this is of certain importance since even internal tax rules are required to align with EU-law. It seems most likely that the Swe-dish correction rule is in accordance with EU-law and as a consequence there is no hinderance for its application. However, it seems to be an interesting area where development could take place in the future.

To maintain an overview of whether multinational enterprises use arm’s length transfer pricing there are certain documentation requirements. The im-portance of the documentation should become more important in the future since the Swedish Tax Agency is of the opinion that the correct maintenance and usage of the documentation are grounds for reduction of or exemption from tax penalties.

The tax procedure in transfer pricing cases ought to have its basis for the most part in the institute of reconsideration. In many cases non arm’s length pricing is considered erroneous information which raises questions regarding tax as-sessments and tax penalties. This can however not be said in all cases since the mandated investigation duty of the Swedish Tax Agency could arise in case of an open claim. The frames of the tax procedure in transfer pricing cas-es could also be considered to be somewhat wider than other taxation cases because of the offset transactions which in precedents set down by the Su-preme Administrative Court of Sweden may be extended over several taxation years. This is a departure from the principle that transactions one taxation year may not affect another taxation year otherwise maintained in tax cases. The effect is a wider procedural frame where the correction rule is applied.

In accordance with the new general interest deduction rules only 30 percent of negative net interest will be deductible. The basis for the calculation of the deductible interest is the taxable result. Since an application of the correction rule affects the taxable result the tax deduction rules should also be affected by its application.

The application of the correction rule on the interest of an internal loan within a multinational enterprise group could potentially require multiple following actions to determine correct taxation. The reason for this is that the interest could affect not only the basis for the deduction of interest but the net interest that should be accounted for in accordance with chapter 24 § 23 of the Swe-dish taxation act. (Less)
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author
Olsson, Jesper LU
supervisor
organization
alternative title
The Application of the Correction Rule and its Implications for Other Income Taxation Areas
course
JURM02 20191
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
Skatterätt, Inkomstskatt, Internprissättning, Korrigeringsregeln
language
Swedish
id
8976926
date added to LUP
2019-06-11 17:30:41
date last changed
2019-06-11 17:30:41
@misc{8976926,
  abstract     = {Chapter 14 § 19 of the Swedish income taxation act, also known as the “cor-rection rule”, states that when the result of a business is lower than it should be because a contractual term deviates from what would be the contractual terms between independent businesses, the result shall be calculated as if such contractual terms did not exist. The rule is a manifestation of the international-ly recognized principle called the arm’s length principle. However, for the rule to be applicable it is further required that the income received from the benefi-cial contractual terms is not taxed in Sweden. It is also a prerequisite for the application of the correction rule that the contractual parties are associated en-terprises as defined in chapter 14 § 20 of the Swedish income taxation act. The third and final requirement for the application of the rule is that the bene-ficial contractual terms has no legitimate reason. This thesis aims to examine what further actions may be required to determine accurate taxation after the application of the correction rule in chapter 14 § 19 of the Swedish income taxation act. Especially in regard to the newly introduced general interest de-duction limitation rules. To fulfill the purpose of the thesis I have chosen a traditional legal method where authoritative sources of law are investigated to determine established law. 

One of the more difficult aspects of the application of the correction rule is determining the market price. Swedish internal law is lacking in governance but according to precedents from the Supreme Administrative Court of Swe-den guidance may be derived from the OECD Transfer Pricing Guidelines. The usage of the OECD Transfer Pricing Guidelines could be seen as contro-versial from a constitutional law perspective. 

As mentioned before the arm’s length principle is an international principle and several other countries have internal tax legislation similar to the Swedish correction rule. Within the EU this is of certain importance since even internal tax rules are required to align with EU-law. It seems most likely that the Swe-dish correction rule is in accordance with EU-law and as a consequence there is no hinderance for its application. However, it seems to be an interesting area where development could take place in the future.

To maintain an overview of whether multinational enterprises use arm’s length transfer pricing there are certain documentation requirements. The im-portance of the documentation should become more important in the future since the Swedish Tax Agency is of the opinion that the correct maintenance and usage of the documentation are grounds for reduction of or exemption from tax penalties.

The tax procedure in transfer pricing cases ought to have its basis for the most part in the institute of reconsideration. In many cases non arm’s length pricing is considered erroneous information which raises questions regarding tax as-sessments and tax penalties. This can however not be said in all cases since the mandated investigation duty of the Swedish Tax Agency could arise in case of an open claim. The frames of the tax procedure in transfer pricing cas-es could also be considered to be somewhat wider than other taxation cases because of the offset transactions which in precedents set down by the Su-preme Administrative Court of Sweden may be extended over several taxation years. This is a departure from the principle that transactions one taxation year may not affect another taxation year otherwise maintained in tax cases. The effect is a wider procedural frame where the correction rule is applied.

In accordance with the new general interest deduction rules only 30 percent of negative net interest will be deductible. The basis for the calculation of the deductible interest is the taxable result. Since an application of the correction rule affects the taxable result the tax deduction rules should also be affected by its application.

The application of the correction rule on the interest of an internal loan within a multinational enterprise group could potentially require multiple following actions to determine correct taxation. The reason for this is that the interest could affect not only the basis for the deduction of interest but the net interest that should be accounted for in accordance with chapter 24 § 23 of the Swe-dish taxation act.},
  author       = {Olsson, Jesper},
  keyword      = {Skatterätt,Inkomstskatt,Internprissättning,Korrigeringsregeln},
  language     = {swe},
  note         = {Student Paper},
  title        = {Tillämpningen av korrigeringsregeln och dess följdverkningar},
  year         = {2019},
}