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

Sandell, Niklas LU (2022) In Nordic Tax Journal p.27-44
Abstract
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.
Abstract (Swedish)
A tax litigation concerning the value of non-traded 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 as well 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.
Please use this url to cite or link to this publication:
author
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
Tax litigation, Financial instruments, Rhetoric, Uncertainty, Discourse analysis, Hedging, Tax litigation, Financial instruments, Rhetoric, Uncertainty, Discourse analysis, Hedging
in
Nordic Tax Journal
issue
1
pages
18 pages
publisher
De Gruyter
ISSN
2246-1809
DOI
10.2478/ntaxj-2021-0001
language
English
LU publication?
yes
id
0d800ce6-2541-4860-b530-a31602e71a29
date added to LUP
2021-11-02 11:10:50
date last changed
2025-04-04 14:52:32
@article{0d800ce6-2541-4860-b530-a31602e71a29,
  abstract     = {{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.}},
  author       = {{Sandell, Niklas}},
  issn         = {{2246-1809}},
  keywords     = {{Tax litigation; Financial instruments; Rhetoric; Uncertainty; Discourse analysis; Hedging; Tax litigation; Financial instruments; Rhetoric; Uncertainty; Discourse analysis; Hedging}},
  language     = {{eng}},
  number       = {{1}},
  pages        = {{27--44}},
  publisher    = {{De Gruyter}},
  series       = {{Nordic Tax Journal}},
  title        = {{The Rhetorical Handling and Construction of Uncertainty in Tax Litigation Concerning Valuation of Financial Instruments}},
  url          = {{http://dx.doi.org/10.2478/ntaxj-2021-0001}},
  doi          = {{10.2478/ntaxj-2021-0001}},
  year         = {{2022}},
}