Sponsorater: En komparativ analyse af den regnskabsmæssige og den skattemæssige fradragsret

Johnny Høj

Student thesis: Master thesis

Abstract

The purpose of this thesis is to make a comparative analysis of whether there is symmetry between the accounting and fiscally treatment, in the services within a sponsorship contract / agreement, and to clarify the fiscally issues that may be related to the sponsorship contracts / agreements, based on the current tax rules and practices. The approach taken in this thesis is, to first review when there is a binding contract / agreement, hereafter to conduct an examination of this area – first accounting then fiscally. Then an empirical study of, which services the various contracts may actually contain, has been conducted. Finally an analysis of the tax consideration of each service has been made, and an examination of whether there is symmetry between the accounting and fiscally treatment within the various services. Within the recent years, SKAT has focused a lot more on sponsorships. The Supreme Court has made a ruling, that companies has to keep accurate records of who is receiving the services within the sponsorships and why. If these terms are not met, the risk is that SKAT will have to make an estimate of the distribution of the services. For several services, there is a risk of only having partial tax deduction for the costs or no tax deduction at all, depending on the usage of the services within the sponsorship. From this you can conclude, that the companies have to pay very close attention to the usage of services within a sponsorship, if they don’t want to lose the tax deduction. There are three categories, with different risks of losing the tax benefits. The analysis also shows, that for half of the benefits, there is symmetry between the accounting and fiscally consideration. This halve also has the least risk of losing the full deduction.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
LanguageDanish
Publication date2012
Number of pages71