Your search for ‘Schjodt’ returned 43 results

The Swedish Ministry of Finance has proposed expanding tax deduction rights for sponsorship expenses, moving away from restrictive case law that required direct business connections. Under the new framework, companies can deduct expenses aimed at improving or maintaining business reputation, including long-term brand value and competitive positioning, without needing to demonstrate concrete effects.

The Swedish Supreme Administrative Court ruled in favor of Kubikenborg Aluminium AB in a landmark transfer pricing case, setting aside a SEK 211 million adjustment related to an electricity contract termination and shareholder contribution. The court held that the arm's length assessment must consider the overall group arrangements, finding that the tolling agreement structure meant the electricity contract risk was borne by related entities rather than constituting an income transfer from the Swedish compa