To answer that with a question, what taxes will each party declare? Is it a gift with no string attached, or a trade of goods for services? When it comes to taxes, this kind of distinction is often very important.

The Swedish tax authority has several documents on how they judge such cases, and in general, a company doing this is unlikely to be seen as a "no strings attached" gift. If it comes from an advertisement budget, someone somewhere is expecting a return on investment.