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Niklas Sandell . Photo

Niklas Sandell

Senior lecturer

Niklas Sandell . Photo

The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments

Author

  • Niklas Sandell

Summary, in English

A tax litigation concerning the value of nontraded financial instruments is impregnated by uncertainty. The aim of this paper is to study how uncertainty inherent in financial valuation models is discursively and rhetorically handled and constructed by the litigating parties aswell as the court. A discourse analysis guided by the notion of hedging is conducted on The Swedish Tax Agency v. PwC (2013, 2014). The analysis demonstrates a sparse use of hedging. Rather, certainty characterizes tax litigation. However, the analysis shows that the litigating parties as well as the court participates in the construction of claims as facts, distancing themselves from their own claims and decisions.

Department/s

  • Department of Business Administration
  • Accounting and Corporate Finance

Publishing year

2022

Language

English

Pages

27-44

Publication/Series

Nordic Tax Journal

Issue

1

Document type

Journal article

Publisher

De Gruyter Open

Topic

  • Law (excluding Law and Society)

Keywords

  • Tax litigation
  • Financial instruments
  • Rhetoric
  • Uncertainty
  • Discourse analysis
  • Hedging
  • Tax litigation
  • Financial instruments
  • Rhetoric
  • Uncertainty
  • Discourse analysis
  • Hedging

Status

Published

ISBN/ISSN/Other

  • ISSN: 2246-1809