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Koncerngemensamma kostnaders roll för spärrbeloppet: En studie av Avräkningslagen
Mid Sweden University, Faculty of Human Sciences, Department of Social Sciences.
2009 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company’s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider deductions for depreciations not to have an effect on the foreign income when the amount to settle is calculated. The intention with this study is to analyse the legal situation regarding how the level of the settlement is affected by the consolidated costs. Such as additional depreciations regulated in the law “Settlements of foreign tax”. In the process I will aspire to address the arguments of the study with the help of one ruling put in focus and related previous ruling. Additional depreciations of the assets, which arise due to the depreciation as recorded in the books, should not reduce the foreign income when the level of settlement is to be calculated the RegR has pronounced. I don’t see a complete analogy in the way the different consolidated costs has affected the outcome of the rulings in regards to the level of settlement. By that I mean that the costs at hand have affected the calculation in different ways and these differences have not been presented by the company in question In doing so disregarding how the denominator and the Swedish tax are affected. A new bill has been accepted and will take effect on January 1st 2009 witch means that the issues at hand will lead to a different conclusion since additional depreciations after January 1st 2009 will be treated as a cost of the operations when calculating the level of settlement.

Place, publisher, year, edition, pages
2009. , 36 p.
Keyword
Överavskrivningar Avräkning Spärrbelopp
National Category
Law and Society Law
Identifiers
URN: urn:nbn:se:miun:diva-8199OAI: oai:DiVA.org:miun-8199DiVA: diva2:133706
Presentation
, Östersund (Swedish)
Uppsok
samhälle/juridik
Supervisors
Examiners
Available from: 2009-02-04 Created: 2009-01-13 Last updated: 2009-02-04Bibliographically approved

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fulltext(228 kB)456 downloads
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf