Part of "Comparative survey : application of set-offs in transfer pricing disputes". The purpose of the survey is to clarify for several countries whether an appeal on the existence of unintentional set-offs may be a successful tool for trying to resolve transfer pricing disputes. It may be, however, that tax authorities are reluctant to accept unintentional or at least undisclosed set-offs in order to avoid that taxpayers develop a strategy of building up undisclosed set-offs that may be of use in cases of transfer pricing disputes. A possible argument for the tax authorities could be that third parties would not allow each other undisclosed and/or unintentional set-offs. This part deals with the relevant factors under Swedish set-offs and transfer pricing law.