On 22 December 2015, the Swedish tax authority published a notice in its online transfer pricing guidance (Swedish language) that it will follow the OECD guidelines developed as part of Action 8-10 of the OECD BEPS Project as included in the final report Aligning Transfer Pricing Outcomes with Value Creation. These guidelines cover: Guidance for Applying the Arm's Length Principle; Commodity Transactions; Guidance on the Transactional Profit Split Method; Intangibles; Low Value-adding Intra-group Services; and Cost Contribution Arrangements. According to the notice, the updated guidance will be incorporated into legal guidance in the spring of 2016, and will be considered...