Deloitte Sweden aids both Swedish multinationals and the Swedish authorities with transfer pricing policy. The transfer pricing team in Sweden continues to provide training and enter regular discussions with the Swedish Tax Agency and the courts, aimed at up-skilling the Swedish authorities. It also advises many Swedish multinationals with transfer pricing policy, fiscal, economic and legal in nature. Through Deloitte’s Nordic and global network, the team also assists on TP cases involving MNEs that are active in Sweden. Elvira Allvin, who is based in Sweden, leads the Nordic transfer pricing department, while partner David Godin leads the Swedish TP team.
The EMEIA Tax Center at EY is organised as a supranational entity covering the entire Europe, Middle East, India and Africa (EMEIA) region, with its Intercompany Effectiveness Platform, Solutions & Intelligence and operational transfer pricing practice serving clients’ needs across all jurisdictions.
Led by well-recognised, Oslo-based partner Sveinung Baumann-Larsen, the operational transfer pricing team brings together multi-disciplinary experience and resources focusing on IT, accounting, and tax from the entire region to bring to bear in its work. This work covers some of the leading global companies in their respective fields and includes those involved in retail and consumer products, energy and pharmaceuticals.
KPMG has a strong transfer pricing practice in Sweden with partners Maria Andersson and Annika Lindstrom leading the team. It works closely with its foreign network to provide advice to the largest multinationals and Swedish corporates on their international transfer pricing policy. It has expertise advising on TP modelling, analysis, design and implementation. The firm also advises on transfer pricing audits and disputes.
PwC Sweden operates a specific transfer pricing sub-group, split off from the main tax department of the firm. It includes three full time partners, six directors and a further team of 30 fee earners. This core TP team is led by partner Pär Magnus Wiseen. Wiseen and his team, together with assistance from the wider PwC network, offer transfer pricing advice to large Swedish and international multinationals on a variety of matters, including disputes and audit defense, global planning and restructuring work.
Swedish law firm Skeppsbron Skatt operates a strong transfer pricing department, led by partner Mikael Jacobsen and deputy managing director Niklas Bång. The firm regularly assists on MAP/APA procedures with the Swedish authorities, transfer pricing litigation and policy design and documentation. Aspia, a leading provider of accounting and payroll services in Sweden, recently acquired the firm.
The firm is currently assisting a multinational biotech company on a transfer pricing dispute in the Swedish courts, regarding the restructuring of the Swedish and French parent company, which the authorities had argued was not carried out within the arm’s-length principle.