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  • 1.
    Johansson, Helena
    Jönköping University.
    Inkomstskattelagens spärrar för underskottsavdrag: En analys ur ett neutralitetsperspektiv2010Independent thesis Advanced level (degree of Master (One Year)), 30 credits / 45 HE creditsStudent thesis
    Abstract [en]

    A company with accumulated losses from previous years has the ability to deduct these losses from future profits and thereby reduce their taxable income. Since this opportunity has no limit in time it increases the risk for trade with loss making companies for tax purposes without business reasons. Hence, limitations to deduct losses from previous years are applicable when these companies are subject to a change of ownership and business restructurings.

    These limitations are based on the principle of neutrality. Its goal is to prevent that business decisions are influences by tax consequences. To achieve this the outcome of different limitations applicable in different situations has to be equal for tax purposes. The limitations would otherwise prevent businesses from restructuring decisions.

    The legislation regarding these limitations is described as complex and hard to apply. It is therefore difficult to determine the outcome when several rules are applied to the same company. A separate study of the rules shows certain differences between those that apply to ownership changes and those applicable to business restructurings. Since the purpose with the last mentioned limitations is to prevent  circumvention from the group contribution restriction, applicable after change of ownership, it is strange that these limitations seems to go further and obstruct the right to deduct accumulated losses that comes after change of ownership.

    A study shows that the application of several limitation rules at the same time results in consequences that cannot be described as compatible with the principle of neutrality. Since the rules applicable to business restructurings go further when limiting the right to deduct accumulated losses this could have a negative effect on decisions regarding business restructurings.

    Download full text (pdf)
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