The Swedish Tax Agency (Skatteverket) published a decision statement on 20 April 2017 concerning the requirements for the value added tax (VAT) exemption on intragroup services. The statement notes that five conditions must be met for the exemption to apply: The existence of an independent group formed to cooperate and to allocate costs within the group, which can include both Swedish and foreign members;   The service activities of the members of the independent group must not create a tax liability; The services provided must be directly necessary for the activities of the group; The services must be provided at cost...