On 4 June 2009, the government presented a draft Bill which, if approved, would introduce Advance Pricing Arrangements (APAs) (prissättningsbesked) with effect from 1 January 2010. Currently, taxpayers cannot apply for APAs in Sweden. It is, however, possible to utilize, to a certain extent, the mutual agreement procedures provided for under Art. 25 of OECD Model Tax Convention, which most of Sweden's tax treaties follow. The competent authority is currently the Ministry of Finance. Under the draft Bill, APAs are proposed in respect of cross-border transactions. The draft Bill regulates the procedures for APAs in respect of transactions between affiliated...