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Attributing Profits to Permanent Establishments: Lessons from the Swedish Supreme Administrative Court on the Influence of OECD Guidance

Johan Hagelin

International Transfer Pricing Journal2026https://doi.org/10.59403/20a207yarticle
ABDC C
Weight
0.50

What the paper says

In this article, the author examines a recent judgment of the Supreme Administrative Court of Sweden concerning the attribution of profits to a permanent establishment. The case specifically addressed the relationship between OECD guidance and traditional domestic legal sources, highlighting the growing influence of soft law in the field of international taxation.

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https://doi.org/https://doi.org/10.59403/20a207y

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@article{johan2026,
  title        = {{Attributing Profits to Permanent Establishments: Lessons from the Swedish Supreme Administrative Court on the Influence of OECD Guidance}},
  author       = {Johan Hagelin},
  journal      = {International Transfer Pricing Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/20a207y},
}

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Attributing Profits to Permanent Establishments: Lessons from the Swedish Supreme Administrative Court on the Influence of OECD Guidance

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Evidence weight

0.50

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

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
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.