000			01610nab a2200301 c 4500
999			_c146822 _d146822
003			ES-MaIEF
005			20221125173628.0
007			ta
008			221125t2022 ne ||||| |||| 00| ||eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_aOelreich, Tim von _970232
245	1	0	_aSwedish Administrative Court rules in favour of the taxpayer in a transfer pricing case about control and substance _helectrónico _c Tim von Oelreich and Martina Ericson
500			_aDisponible únicamente en formato electrónico
500			_aResumen
504			_aIncluye referencias bibliográficas
520			_aThe Swedish Administrative Court issued a ruling in favour of the taxpayer in a case that focuses on control over risk and substance, in particular assessing risk taking and how residual profits should be distributed on the basis of control over risks. In light of the ruling, the authors elaborate on taxpayer challenges/issues with the OECD Guidelines’ heavy focus on the connection between people functions and control over risk in certain industries where local tangible assets generate substantial external revenues.
650		4	_aCONTROL _940745
650		4	_aRIESGO _948302
650		4	_aPRECIOS DE TRANSFERENCIA _948095
650		4	_aACTIVOS FINANCIEROS _950214
650		4	_aCONTRIBUYENTES _941169
650		4	_aMODELO DE CONVENIO OCDE _967760
650		4	_aJURISPRUDENCIA _947570
650		4	_aSUECIA _948506
700	1		_aEricson, Martina _970233
773	0		_9168500 _oITPJ/2022/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 29, n. 5, p. 370-374
942			_cRE