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Sweden: Open disclosures may be used to manage risks of tax penalties due to COVID-19 related transfer pricing adjustments

|Tax Alerts, National/Federal Taxation, T ...|Sweden
Sweden

During the ongoing pandemic, many enterprises have seen impacts on revenues as well as supply chains, requiring them to address these issues in different ways and in many cases to make changes to how they operate.

From a transfer pricing perspective, the pandemic has created various challenges including that there may have been changes to the functions, assets and risks of companies involved in in…

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