liu.seSearch for publications in DiVA
Change search
ReferencesLink to record
Permanent link

Direct link
Internprissättning av patent och FoU: samt bevisningsfrågor till följd av dokumentationskravet
Linköping University, Department of Management and Engineering, Law and Legal Philosophy. Linköping University, Faculty of Arts and Sciences.
2012 (Swedish)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesisAlternative title
The Transfer Pricing of Patents and R&D : and Matters of Proof Regarding the Requirement of Documentation (English)
Abstract [en]

As the globalization progresses, the matters of transfer pricing have become essential to multinational enterprises and tax administrations. For states it is important that the transfer pricing is correct to defend their tax base. Incorrect transfer pricing can also have dire effect on the enterprises. They run the risk of both double taxation and tax penalties. Some of the most difficult assets to put a transfer price on are intangibles. The essay covers the transfer pricing of two specific assets: patents and R&D.

The OECD guidelines and commentary to the model tax convention may be used to interpret the Swedish internal “correction rule”. Therefore a comparison between the correction rule and article 9.1 in the model tax convention is made within the essay. The conclusions drawn are that the differences are so small that they do not have any impact on the application of the correction rule on patents and R&D.

When applying the correction rule it is necessary to evaluate the assets transferred. The essay presents the different transfer pricing methods recommended by OECD and some additional methods mentioned in Swedish doctrine and praxis. Thereafter follows a discussion of the suitability of each method for the purpose of evaluating patents and R&D. The conclusion is that it is not one method that is the most suitable in all cases. Not even when the transactions are restricted to contain patents and R&D. Even though the transaction is restricted to contain these assets, different factors may affect the suitability of certain transfer pricing methods. Such a factor is whether the transaction concerns a transfer or a lease of the assets.

Last the requirement of documentation in Swedish law is presented briefly. The presentation is followed by a discussion whether the requirement has meant a change regarding the burden of proof or the level of proof. The conclusion is that even though no change was intended regarding the burden of proof or the level of proof, some changes have taken place. Possibly the burden of proof has shifted slightly from the Swedish tax administration to the enterprise and the level of proof demanded of the tax administration has been slightly lifted.

Place, publisher, year, edition, pages
2012. , 70 p.
Keyword [sv]
internprissättning, patent, FoU, korrigeringsregeln, dokumentationskrav
National Category
Law and Society
URN: urn:nbn:se:liu:diva-77000ISRN: LIU-IEI-FIL-A--12/01158--SEOAI: diva2:524343
Subject / course
Master of Science Thesis (Magisteruppsats från Affärsjuridiska programmet)
Social and Behavioural Science, Law
Available from: 2012-05-02 Created: 2012-05-01 Last updated: 2012-05-02Bibliographically approved

Open Access in DiVA

fulltext(894 kB)634 downloads
File information
File name FULLTEXT01.pdfFile size 894 kBChecksum SHA-512
Type fulltextMimetype application/pdf

Search in DiVA

By author/editor
Walhagen, Ida
By organisation
Law and Legal PhilosophyFaculty of Arts and Sciences
Law and Society

Search outside of DiVA

GoogleGoogle Scholar
Total: 634 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Total: 259 hits
ReferencesLink to record
Permanent link

Direct link