Maria Andersson and Fredrika Wendleby of KPMG Sweden consider the situations where transfer pricing (TP) documentation may result in a partial or full exemption from tax surcharges.
Karolina Viberg and Maria Andersson of KPMG Sweden analyse a judgment by the Administrative Court of Appeal of Stockholm that has implications for multinational enterprises (MNEs) that are contemplating to acquire a Swedish company with significant intellectual property (IP).
Maria Andersson and Karolina Viberg of KPMG Sweden analyse a judgment delivered by the Administrative Court of Stockholm which sheds some light on the STA’s view on economic ownership of intangibles and DEMPE functions.
