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

Sandell Niklas ()
Additional contact information
Sandell Niklas: Senior Lecturer of Business Administration, Knut Wicksell Centre for Financial Studies, School of Economics and Management, Lund University, Lund, Sweden.

Nordic Tax Journal, 2022, vol. 2022, issue 1, 27-44

Abstract: 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.

Keywords: Tax litigation; Financial instruments; Rhetoric; Uncertainty; Discourse analysis; Hedging (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/ntaxj-2021-0001 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2022:y:2022:i:1:p:27-44:n:4

DOI: 10.2478/ntaxj-2021-0001

Access Statistics for this article

Nordic Tax Journal is currently edited by Axel Hilling

More articles in Nordic Tax Journal from Sciendo
Bibliographic data for series maintained by Peter Golla ().