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Beskattning av skadestånd och liknande ersättningar
Linköping University, Department of Management and Economics.
2003 (Swedish)Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Taxation of Damages and Other Similar Compensations (English)
Abstract [en]

The purpose of the thesis is to illustrate how payments of damages between companies are treated from a taxation point of view, and to analyse, in a tax law perspective, the consequences that follow the transactions. Furthermore, a comparison is made between damages and transactions similar to damages, such as amicable settlements and fines between companies, to ascertain whether they are treated similar. Finally, there is an analysis of the consequences of taxation of insurances, both premiums and compensations, followed by a comparison with the consequences of taxation of damages.

Place, publisher, year, edition, pages
Ekonomiska institutionen , 2003. , 48 p.
Series
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2003:26
Keyword [en]
Law, Taxation of damages, taxation of insurances, tax law
Keyword [sv]
RÄTTSVETENSKAP/JURIDIK
National Category
Law
Identifiers
URN: urn:nbn:se:liu:diva-1810OAI: oai:DiVA.org:liu-1810DiVA: diva2:19136
Uppsok
samhälle/juridik
Available from: 2005-02-25 Created: 2005-02-25

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • 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