Beskattning av skadestånd och liknande ersättningar
Independent thesis Advanced level (degree of Magister)Student thesisAlternative title
Taxation of Damages and Other Similar Compensations (English)
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.
Master Thesis in Business Administration (Magisteruppsats från Ekonomprogrammet), 2003:26
Law, Taxation of damages, taxation of insurances, tax law
IdentifiersURN: urn:nbn:se:liu:diva-1810OAI: oai:DiVA.org:liu-1810DiVA: diva2:19136