The Swedish parliament approved Government Bill 2016/17: 47 on 1 March 2017, which provides for new transfer pricing documentation requirements in line with BEPS Action 13 and Council Directive (EU) 2016/881, including Master file, Local file, and Country-by-Country (CbC) Reporting. The legislation will enter into force on 1 April 2017.

CbC Reporting

The main points of Sweden's new CbC repor…