瑞典的转让定价工作机构有两个层次,它们在处理国际税务事项上的原则是一致的,都采用公平交易原则。瑞典转让定价税制的实施包括收集信息进行分析、功能分析、寻找可比对象以及要求纳税人出具相关资料等内容,另外,瑞典对受控外国公司征税作了一些特殊规定。 There are two levels of transfer pricing agencies in Sweden. Their principles in dealing with international tax matters are the same, all based on the principle of fair trade. The implementation of the transfer pricing tax system in Sweden includes collecting information for analysis, functional analysis, searching for comparable objects and requesting taxpayers to issue relevant information. In addition, Sweden has made some special provisions on taxation of controlled foreign companies.