Taxation valuation calculation

Hello,

I would be very grateful to know how the (unlisted) company value is calculated in Sweden. Especially in cases where the tax officials might have some formulas to calculate the value. e.g. when there might be reason to valuate the company for some other reasons than sale (e.g. inheritance or divorce) or there are reasons to compare other valuation claims with other calculation methods. For example, someone has a succesfull business making plenty of profit and having lots of assets, but then it is sold to someone with 1kr - in this case there would be a suspicion that this sales price is not genuine, but the reason is to avoid taxes etc. Are there some straight rules to those? Are they compared to some references, and what about in cases when such references are not available? Also, in case you have some legislation, guidances, studies, reasoning or references related to that in English, it would be great, but even some Swedish sources would be helpful and I would try to get by them.