Koncerninterna vinstöverföringar - finns det någon strategi?

  • Martin Persson
  • Anna Röjbro
  • Maria Wulff

Examensarbete: Kandidatexamen


The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.

To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.

In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group. But this can depend on that the companies in our cases are holdingcompanies. They do not have any production of their own, their task is just to own stocks in other production companies. We also found that the legal structure of the group could be an important factor to make profit transactions between countries easier. In the theory we thought that tax planning could be a motive to do profit transactions to minimize taxes. In one case they wanted to minimize taxes. This depends on the fact that some companies in the group did very well and had to pay corporate taxes, despite the whole group did not do so well.

Our conclusions from these cases are that the corpotations strategy with profit transactions primary is to finance the dividend to the shareholders.

The dissertation is written in Swedish.


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