Åsa Edesten, Fredrika Wendleby, and André Alcén of KPMG Sweden highlight that the Swedish Tax Agency is refusing reassessments for downward transfer pricing adjustments, thereby causing legal uncertainty for multinational enterprises
Åsa Edesten and Mazlum Yildiz of KPMG Sweden say there remains a lack of clear legal precedent on the impact of ‘control over risk’ in assessing contractual terms between related parties, despite a recent ruling
