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Internprissättning och omkarakterisering: En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2016 (Swedish)Doctoral thesis, comprehensive summary (Other academic)
Abstract [en]

The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. The aim has also been to examine if the possibility to recharacterize cross-border transactions under the OECD Guidelines and Final Report is limited by domestic law, i.e. SAC’s case law or the Correction Rule when the Correction Rule is to be applied. The Correction Rule is the Swedish domestic arm’s length principle rule. A central methodological question is the value of OECD’s guidance as a legal source when the correction rule and tax treaties are to be applied, considering e.g. the principle of legality and the Vienna treaty convention and the fact that Sweden is a dualistic State, meaning that implementation of tax treaties into Swedish law by the Swedish congress is required.

The conclusion is that the OECD’s guidance regarding recharacterization goes beyond the possibility provided for under domestic law. The OECD guidance regarding recharacterization adds something new other than what follows from the Correction Rule. To recharacterize transactions in accordance with OECDs non-binding guidelines, i.e. based on economic substance or that the transaction is irrational, goes according to the study beyond the scope of reasonable interpretations of the Correction Rule. This does not mean that transactions cannot be recharacterized under current Swedish law, but it means that the OECD guidance on recharacterization cannot be used. The legal option available to recharacterize transactions when the Correction Rule is tested is the corresponding review of taxation on the basis of transactions true import made under SAC’s case law. The practices and methodical review to be applied is that for Case law when civil law classification has been crucial in taxation and Economic concepts that do not find any determination in legal rules. Tax treaties cannot extend taxation by recharacterization in the situation that this cannot be done under Swedish domestic law or in the situation that there are no clear answers in domestic law.

The study also presents comments de lege ferenda regarding the appropriateness of allowing the OECD guidance on recharacterization to form the basis for new legislation in Sweden and the need to review the Correction Rule. It also asks the question if the new guidance is compatible with the arm’s length principle in Article 9 in the OECD Model Convention. Finally, the study also comments the need for OECD to analyze the effects for companies and authorities that transactions, although properly labelled with contract and civil law, they can be recharacterized due to OECDs far reaching new guidance.

Place, publisher, year, edition, pages
Uppsala: Iustus förlag, 2016. , 393 p.
Series
Skrifter från Juridiska fakulteten i Uppsala, ISSN 0282-2040 ; 132
Keyword [sv]
internprissättning, omkaraterisering
National Category
Law
Research subject
Fiscal Law
Identifiers
URN: urn:nbn:se:uu:diva-306717ISBN: 978-91-7678-983-4 (print)OAI: oai:DiVA.org:uu-306717DiVA: diva2:1044320
Public defence
2017-01-24, Auditorium Minus, Museum Gustavianum, Akademigatan 3, Uppsala, 10:15 (Swedish)
Opponent
Supervisors
Available from: 2016-12-23 Created: 2016-11-02 Last updated: 2017-01-24
List of papers
1. Verklig innebörd: En studie av inkomstskattepraxis
Open this publication in new window or tab >>Verklig innebörd: En studie av inkomstskattepraxis
2012 (Swedish)Licentiate thesis, monograph (Other academic)
Abstract [en]

When transactions are complicated or are carried out for the purposes of tax planning, the need to determine whether they have been correctly characterised may arise in some situations. The general position is that however transactions have been classified, taxation should be based on their “true import”.

One overall conclusion is that in addition to classification in accordance with the norms of private law, the true import of transactions may also be determined in accordance with specific tax law provisions or normative tax law principles. The support for a tax charge varies depending on the norm type, as do the methods of     interpretation. The thesis presents the methodological principles on which determination of true import should be based. It has proved essential to examine possible lex lata conclusions regarding the scope of the different norm types, particularly bearing in mind rule of law considerations.

The material examined largely comprises income tax case law on taxation based on the true import of transactions. Much of the work has consisted of systemising this case law. Analyses are made and conclusions drawn as to how the Supreme Administrative Court determines the true import of transactions in general, and in particular as regards “composite” chains of transactions.

The methodological principles on which determination of true import should be based and the conclusions as to how the Supreme Administrative Court determines the true import of transactions are applied to a specifically selected chain of events.

In addition, an examination is made and conclusions drawn as to whether there is support for a substance-over-form approach in Swedish tax law, or whether private law sets the precedent for tax law, whether the taxpayer’s desire to achieve tax advantages should be taken into account, the importance of the economic effect when determining the true import of transactions, and whether assessments can be made both to the advantage of taxpayers and to their detriment.

Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik AB, 2012. 308 p.
National Category
Law
Identifiers
urn:nbn:se:uu:diva-311065 (URN)978-91-39-01671-7 (ISBN)
Available from: 2016-12-21 Created: 2016-12-21 Last updated: 2016-12-21Bibliographically approved
2. HFD om verklig innebörd första halvåret 2012: Vinstandelsräntemålet och kommuninvestmålet
Open this publication in new window or tab >>HFD om verklig innebörd första halvåret 2012: Vinstandelsräntemålet och kommuninvestmålet
2012 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, no 8, 679-689 p.Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik AB, 2012
National Category
Law
Identifiers
urn:nbn:se:uu:diva-311110 (URN)
Available from: 2016-12-21 Created: 2016-12-21 Last updated: 2016-12-21Bibliographically approved
3. HFD om verklig innebörd – andra halvåret 2012 till och med 2014
Open this publication in new window or tab >>HFD om verklig innebörd – andra halvåret 2012 till och med 2014
2015 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, no 5, 458-487 p.Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Stockholm: Norstedts Juridik AB, 2015
National Category
Law
Identifiers
urn:nbn:se:uu:diva-311067 (URN)
Available from: 2016-12-21 Created: 2016-12-21 Last updated: 2016-12-21Bibliographically approved

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