The Resource Sweden and beyond: intercompany interest rates scrutinized

Sweden and beyond: intercompany interest rates scrutinized

Label
Sweden and beyond: intercompany interest rates scrutinized
Title
Sweden and beyond: intercompany interest rates scrutinized
Creator
Subject
Language
  • eng
  • eng
Summary
Discussion of two Swedish tax cases (2007 and 2009), in which was decided that intercompany interest rates paid by Swedish affiliates to related-party lenders were in excess of arm's length prices. The author discusses both cases in terms of the economics of market interest rates and the need to document the arm's length nature of intercompany loan policies
Citation source
In: Tax management transfer pricing report. - Arlington. - Vol. 18 (2009),
http://library.link/vocab/creatorName
McClure, J.H
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • case law
  • transfer pricing
  • interest
  • intercompany loan
Label
Sweden and beyond: intercompany interest rates scrutinized
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2009/T/TAXMATRP/vol.18/2_102-103.zip
Publication
Note
20090710

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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