Sponsring - Avdragsgill marknadsföring eller gåva? Den skattemässiga behandlingen av sponsring
(2011) HARK11 20111Department of Business Law
- Abstract (Swedish)
- Sponsorship is currently a concept to be reckoned with. The development has been rapid in recent decades and the law has still not brought complete clarity whether sponsorship should be seen as promotion or gift. There is evidence that sponsorship cannot be seen in black or white. The right to deduct that exists for the promotion does not apply to gifts, which can have a major impact on the sponsoring company if the contribution is seen as a non-deductible cost. Case law in this area has shown that it is highly likely that more court cases will be held in the future that will further define the differences between marketing and gift and the concepts of direct and indirect return. The trend in the courts is that brand-building and goodwill,... (More)
- Sponsorship is currently a concept to be reckoned with. The development has been rapid in recent decades and the law has still not brought complete clarity whether sponsorship should be seen as promotion or gift. There is evidence that sponsorship cannot be seen in black or white. The right to deduct that exists for the promotion does not apply to gifts, which can have a major impact on the sponsoring company if the contribution is seen as a non-deductible cost. Case law in this area has shown that it is highly likely that more court cases will be held in the future that will further define the differences between marketing and gift and the concepts of direct and indirect return. The trend in the courts is that brand-building and goodwill, for the most part is considered as a sufficient consideration to allow the deduction. Sponsorship within R & D is still requires directly related activities between the sponsor and the receiver of sponsorship for the deduction to be granted. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/1970312
- author
- Johansson, Erik LU
- supervisor
- organization
- course
- HARK11 20111
- year
- 2011
- type
- M2 - Bachelor Degree
- subject
- keywords
- indirect - direct return, sponsorship, deduction
- language
- Swedish
- id
- 1970312
- date added to LUP
- 2011-06-13 16:51:21
- date last changed
- 2011-06-13 16:51:21
@misc{1970312, abstract = {{Sponsorship is currently a concept to be reckoned with. The development has been rapid in recent decades and the law has still not brought complete clarity whether sponsorship should be seen as promotion or gift. There is evidence that sponsorship cannot be seen in black or white. The right to deduct that exists for the promotion does not apply to gifts, which can have a major impact on the sponsoring company if the contribution is seen as a non-deductible cost. Case law in this area has shown that it is highly likely that more court cases will be held in the future that will further define the differences between marketing and gift and the concepts of direct and indirect return. The trend in the courts is that brand-building and goodwill, for the most part is considered as a sufficient consideration to allow the deduction. Sponsorship within R & D is still requires directly related activities between the sponsor and the receiver of sponsorship for the deduction to be granted.}}, author = {{Johansson, Erik}}, language = {{swe}}, note = {{Student Paper}}, title = {{Sponsring - Avdragsgill marknadsföring eller gåva? Den skattemässiga behandlingen av sponsring}}, year = {{2011}}, }