This content is from: Sweden

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.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.


Are you already an ITR subscriber? Log in here

Instant access to all of our content. Membership Options | One Week Trial