Essays about: "Skattetillägg"

Found 1 essay containing the word Skattetillägg.

  1. 1. Tax Penalties in Transfer Pricing

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Carl-Johan Lindman; [2019]
    Keywords : tax penalties; transfer pricing; Skattetillägg; Internprissättning;

    Abstract : The purpose of this thesis is to examine both the conditions for levying tax penalties in transfer pricing and the sustainability of the Swedish tax penalty framework in regard to transfer pricing in a post-BEPS world. This question is of relevance as BEPS has resulted in more extensive documentation requirements, affecting both the tax payer’s tax assessment procedure and the Swedish Tax Agency’s auditing practice. READ MORE