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Sponsring - Avdragsgill marknadsföring eller gåva? Den skattemässiga behandlingen av sponsring

Johansson, Erik LU (2011) HARK11 20111
Department 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:
author
Johansson, Erik LU
supervisor
organization
course
HARK11 20111
year
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},
  keyword      = {indirect - direct return,sponsorship,deduction},
  language     = {swe},
  note         = {Student Paper},
  title        = {Sponsring - Avdragsgill marknadsföring eller gåva? Den skattemässiga behandlingen av sponsring},
  year         = {2011},
}