Mellanbolagsaffärer

Mellanbolagsaffärer, a Swedish term, translates to intercompany transactions or intra-group transactions. This refers to the buying and selling of goods or services between different entities that are part of the same larger corporate group or conglomerate. These transactions are common in multinational corporations with various subsidiaries or divisions. Examples include a parent company selling raw materials to its manufacturing subsidiary, or a marketing division providing services to another division within the same company.

The primary purpose of these transactions is often to facilitate the operational flow of the business. They can be used for internal cost allocation, transfer of intellectual property, or for centralizing certain functions. However, they also present significant challenges, particularly regarding tax implications and regulatory compliance. Transfer pricing, the set of rules and methods used to determine the price of goods and services exchanged between related entities, is a critical aspect of managing mellanbolagsaffärer. Tax authorities worldwide scrutinize these transactions to ensure they are conducted at arm's length, meaning at prices that would be agreed upon by unrelated parties, to prevent artificial profit shifting and tax avoidance. Proper documentation and adherence to international transfer pricing guidelines are therefore essential.