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Corporate donations to charities. Comparison between Finnish and Swedish tax legislation and the compatibility with the EU law.

Lindström, Sofia LU (2020) HARN60 20201
Department of Business Law
Abstract
This paper compares tax legislations regarding a right to deduct donations to charities in corporate taxation in Sweden and Finland. The national legislation of each Member State of the European Union grants different tax exemptions for non-profit organizations. The Member States may independently determine which entities are granted tax benefits, under what conditions and to what extent these exemptions are granted. Nonetheless, in the tax regulations for non-profit organizations, various principles of the EU law must be taken into account, as well as in other areas of taxation.
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author
Lindström, Sofia LU
supervisor
organization
course
HARN60 20201
year
type
H1 - Master's Degree (One Year)
subject
keywords
tax law, corporate donation, charitable organization
language
English
id
9017902
date added to LUP
2020-06-17 15:38:46
date last changed
2020-06-17 15:38:46
@misc{9017902,
  abstract     = {{This paper compares tax legislations regarding a right to deduct donations to charities in corporate taxation in Sweden and Finland. The national legislation of each Member State of the European Union grants different tax exemptions for non-profit organizations. The Member States may independently determine which entities are granted tax benefits, under what conditions and to what extent these exemptions are granted. Nonetheless, in the tax regulations for non-profit organizations, various principles of the EU law must be taken into account, as well as in other areas of taxation.}},
  author       = {{Lindström, Sofia}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Corporate donations to charities. Comparison between Finnish and Swedish tax legislation and the compatibility with the EU law.}},
  year         = {{2020}},
}