Dispute resolution

Sweden Dispute Resolution Country Profile

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last update 10 November 2006

Competent Authority	MAP Mr. Roland Gustavsson Mr. Stefan Bergqvist Swedish Tax Agency (Skatteverket) / Office of the Competent Authority 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 are generally handled by the Swedish Tax Agency. MAP APAs are handled by the Ministry of Finance.
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	None
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