The Swedish Tax Agency’s difficulty in meeting its burden of proof

May 26, 2015

The Swedish Tax Agency (STA) bears the burden of proof that pricing between associated companies differs from what would have been agreed between independent companies but this burden has proved difficult for it to meet.

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The Swedish Tax Agency’s difficulty in meeting its burden of proof

The Swedish Tax Agency (STA) bears the burden of proof that pricing between associated companies differs from what would have been agreed between independent companies but this burden has proved difficult for it to meet.

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