On 17 October 2023, the Swedish Ministry of Finance published its position on the European Commission's proposed directive to harmonize transfer pricing rules within the EU, which was announced on 12 September 2023. According to the Commission, the proposal would increase tax certainty and mitigate the risk of litigation and double taxation, while also reducing opportunities for companies to use transfer pricing for aggressive tax planning purposes. However, After an overall assessment, the Swedish government is opposed to the proposal and believes that it has clear shortcomings in accuracy and proportionality based on the stated purpose. The government believes that...