Interkoncerntransaktioner
Interkoncerntransaktioner, often referred to as intercompany transactions, are financial exchanges that occur between different entities within the same corporate group or conglomerate. These transactions can encompass a wide range of activities, including the sale of goods or services, the provision of loans, the licensing of intellectual property, or the allocation of shared services. The primary purpose of these transactions is to facilitate the operations of the group, allowing different subsidiaries or divisions to interact and conduct business with one another.
The accounting for interkoncerntransaktioner is crucial for accurate financial reporting. Typically, these transactions are recorded on
Tax considerations are also significant in the context of interkoncerntransaktioner. Transfer pricing rules, which govern the