Dispute resolution

Sweden Dispute Resolution Country Profile

 

 

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 

 

 

 

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