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Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty

J. Hagelin

International Transfer Pricing Journal2025https://doi.org/10.59403/1nsdezxarticle
ABDC C
Weight
0.37

What the paper says

In this article, the author discusses a recent case from the Supreme Administrative Court in Sweden relating to corresponding adjustments in article 9.2 of the Nordic Tax Treaty. It specifically deals with the ability of administrative courts to apply article 9.2, namely, whether decisions by the Swedish Tax Agency not to make corresponding adjustments are appealable to the courts.

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https://doi.org/https://doi.org/10.59403/1nsdezx

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@article{j.2025,
  title        = {{Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty}},
  author       = {J. Hagelin},
  journal      = {International Transfer Pricing Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/1nsdezx},
}

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Access to Corresponding Adjustments and the Role of Courts, Tax Administrations and Competent Authorities – New Case Law on Article 9.2 of the Nordic Tax Treaty

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Evidence weight

0.37

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.16 × 0.4 = 0.06
M · momentum0.53 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.