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  • 1.
    Abbas, Rami
    et al.
    Mälardalen University, School of Business, Society and Engineering.
    Issa, Simon
    Mälardalen University, School of Business, Society and Engineering.
    Landenberg, Kevin
    Mälardalen University, School of Business, Society and Engineering.
    Utdelning i fåmansbolag: Reformers påverkan på beteende och agerande2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Date:                        2018-01-15

    Level:                       Bachelor thesis in Business Administration, 15 cr

    Institution:                         School of Business, Society and Engineering, Mälardalen University

    Authors:                  Rami Abbas             Simon Issa                          Kevin Landenberg              92/03/26                                 92/02/02                                       94/08/11

    Title:                        Dividend in close companies

    Keywords:              Dividend, qualified shares, the canceled proposition 2017, tax behavior

    Research

    Questions:               What possible changes in behavior has the cancelled proposition generated at decision making in close companies?

                                     What impact do tax reforms have on tax behavior?

    Purpose:                  The purpose of the survey is to create an understanding about if and how close companies have acted towards the rejected proposition of change in the 3:12 rules. In addition to this, the purpose is also to create an understanding of what impact tax reforms have on tax behavior.

    Method:                   Regulations regarding dividend opportunities in close companies, have been collected and analyzed. Theoretical data collection on reformers' impact on tax behavior has been collected. In addition, interviews have been conducted with owners of close companies and authorized auditors.

    Conclusion:              The proposition of change that were rejected in the summer of 2017 had no significant impact on majority of the shareholders at close companies. This is due to complicated regulations. In specific cases, when reforms are too complicated, it requires the involved partners a learning time to acquire new knowledge and therefore do not have the time or knowledge to respond to the reform requirements.

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