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
Maria Andersson and Fredrika Wendleby of KPMG Sweden consider the situations where transfer pricing (TP) documentation may result in a partial or full exemption from tax surcharges.
