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Law on APAs proposed

|Proposed Changes|Sweden
Sweden

On 4 June 2009, the government presented a draft Bill which, if approved, would introduce Advance Pricing Arrangements (APAs) (prissättningsbesked) with effect from 1 January 2010. Currently, taxpayers cannot apply for APAs in Sweden. It is, however, possible to utilize, to a certain extent, the mutual agreement procedures provided for under Art. 25 of OECD Model Tax Convention, whic…

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