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

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.