Niklas Sandell
Senior lecturer
The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments
Author
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