The Swedish Tax Agency (Skatteverket) has published updated transfer pricing guidance that incorporates the guidance developed as part of Actions 8-10 (Aligning Transfer Pricing Outcomes with Value Creation) of the OECD BEPS Project. At the end of 2015, the Tax Agency announced that the Action 8-10 guidelines would be considered along with previous guidance until the incorporation is complete, and that aspects of the new guidance that clarify existing transfer pricing principles may be applie…