Dispute resolution

Sweden Dispute Resolution Country Profile

 

 

Last update May 2014

 

Competent Authority

MAP

Mr. Roland Gustavsson

Mr. Stefan Bergqvist

Swedish Tax Agency (Skatteverket) / Office of the Competent Authority

Legal Department, RA4

171 94 SOLNA / SWEDEN

Tel: + 46 8 764 8499 / Email: roland.gustavsson@skatteverket.se

Tel: + 46 8 764 8265 / Email: stefan.bergqvist@skatteverket.se

Fax: + 46 8 29 13 60

Other issues concerning Tax Treaties or Domestic Law

Ministry of Finance/International Tax Division / 103 33 Stockholm

Tel.: +46 8 405 1000 Fax.: +46 8 405 14 66

Organization

MAPs and APAs are handled by the Swedish Tax Agency. 

Scope of MAP & MAP APA

Application of Tax Treaties

Domestic guidelines & administrative arrangements

None

Time for filing

N/A

Form of request

N/A

Documentation requirement

No formal requirement.

User fees

MAP None. APA 150 000 SEK/country, renewal without any changes
100 000 SEK/country and renewal with changes 125 000 SEK/country

Tax collection / penalty / interest

In cases of double taxation an extension of time is sometimes granted upon request during MAP for the amount being taxed in both States.

Other dispute resolution mechanisms

The EU Arbitration convention for transfer pricing cases

Government Website

http://www.skatteverket.se 

 

 

 

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