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Hilling, Axel
Publications (9 of 9) Show all publications
Hilling, A. (2010). Aktuellt om OECD:s arbete - direkt beskattning; Föreslagna förändringar i OECD:s modellavtal avseende artikel 17 om artister och idrottsutövare.. Skattenytt, 555-556
Open this publication in new window or tab >>Aktuellt om OECD:s arbete - direkt beskattning; Föreslagna förändringar i OECD:s modellavtal avseende artikel 17 om artister och idrottsutövare.
2010 (Swedish)In: Skattenytt, ISSN 0346-1254, p. 555-556Article in journal (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Uppsala: Skattenytt Förlags AB, 2010
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:liu:diva-63261 (URN)
Available from: 2010-12-14 Created: 2010-12-14 Last updated: 2010-12-14
Hilling, A. (2010). Finansiell riskhantering i mindre företag: en skatterättslig och redovisningsrättslig analys. Skattenytt, 122-146
Open this publication in new window or tab >>Finansiell riskhantering i mindre företag: en skatterättslig och redovisningsrättslig analys
2010 (Swedish)In: Skattenytt, ISSN 0346-1254, p. 122-146Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Uppsala: Skattenytt Förlags AB, 2010
National Category
Law (excluding Law and Society)
Identifiers
urn:nbn:se:liu:diva-63263 (URN)
Available from: 2010-12-14 Created: 2010-12-14 Last updated: 2010-12-14
Hilling, A. (2009). Avkastning från financial spread betting - kapitalvinst eller lotterivinst?. Skattenytt, 103-113
Open this publication in new window or tab >>Avkastning från financial spread betting - kapitalvinst eller lotterivinst?
2009 (Swedish)In: Skattenytt, ISSN 0346-1254, p. 103-113Article in journal (Refereed) Published
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-50826 (URN)
Available from: 2009-10-14 Created: 2009-10-14 Last updated: 2009-10-17
Hilling, A. & Hilling, M. (2009). Olika avdragsrätt för förluster. Dagens Industri, 4
Open this publication in new window or tab >>Olika avdragsrätt för förluster
2009 (English)In: Dagens Industri, p. 4-Article in journal (Other academic) Published
Place, publisher, year, edition, pages
Stockholm: , 2009
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-50821 (URN)
Note
Publicerad 2009-04-27Available from: 2009-10-14 Created: 2009-10-14 Last updated: 2009-10-30
Hilling, A. & Hilling, M. (2009). Regeringsrättens kursförlustdom: En dom med konsekvenser för svensk kapitalvinstbeskattning. Svensk Skattetidning, 569-583
Open this publication in new window or tab >>Regeringsrättens kursförlustdom: En dom med konsekvenser för svensk kapitalvinstbeskattning
2009 (Swedish)In: Svensk Skattetidning, ISSN 0346-2218, p. 569-583Article in journal (Refereed) Published
Place, publisher, year, edition, pages
Norstedts Juridik AB, 2009
National Category
Social Sciences
Identifiers
urn:nbn:se:liu:diva-50816 (URN)
Available from: 2009-10-14 Created: 2009-10-14 Last updated: 2009-10-17
Hilling, A. (2008). Beskattning av derivat och andra typer av finansiella instrument. Svensk skattetidning (2), 119-131
Open this publication in new window or tab >>Beskattning av derivat och andra typer av finansiella instrument
2008 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, no 2, p. 119-131Article in journal (Refereed) Published
Keywords
derivat, finansiella instrument, inkomstskatt
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-44107 (URN)75551 (Local ID)75551 (Archive number)75551 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2011-01-10
Hilling, A. (2008). Income Taxation of Derivatives and other Financial Instruments - Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies. Köpenhamn: DJØF¿s Forlag
Open this publication in new window or tab >>Income Taxation of Derivatives and other Financial Instruments - Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies
2008 (English)Other (Other (popular science, discussion, etc.))
Place, publisher, year, pages
Köpenhamn: DJØF¿s Forlag, 2008
Keywords
financial instruments, income taxation
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-44072 (URN)75509 (Local ID)75509 (Archive number)75509 (OAI)
Available from: 2009-10-10 Created: 2009-10-10
Hilling, A. (2008). Kapitalvinstbeskattning av finansiella produkter. Svensk skattetidning (10), 699-721
Open this publication in new window or tab >>Kapitalvinstbeskattning av finansiella produkter
2008 (Swedish)In: Svensk skattetidning, ISSN 0346-2218, no 10, p. 699-721Article in journal (Refereed) Published
Keywords
finansiella produkter, kapitalvinst, inkomstskatt
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-44071 (URN)75508 (Local ID)75508 (Archive number)75508 (OAI)
Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2011-01-10
Hilling, A. (2007). Income Taxation of Derivatives and other Financial Instruments - Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies. Jönköping: Jönköping International Business School
Open this publication in new window or tab >>Income Taxation of Derivatives and other Financial Instruments - Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies
2007 (English)Report (Other academic)
Abstract [en]

The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportunities in the Swedish income tax system: hybrid financial instruments and synthetic instruments. These instruments challenge the Swedish income tax system because their legal form is not always in accordance with their economic substance. Accordingly, to prevent tax arbitrage opportunities related to derivatives and other financial instruments in the long run, it is necessary to draft relevant income tax provisions in a way that better mirrors the economic substance of these instruments. As a benchmark for such provisions, the international accounting standard IAS 39 Financial Instruments: Recognition and Measurement is presented and evaluated.

The topic and findings are of interest to academics and are highly relevant to practitioners and government officials in the area of income taxation. Although the focus is the Swedish income tax system, the material in this book has application to other countries as well.

Place, publisher, year, edition, pages
Jönköping: Jönköping International Business School, 2007. p. 225
Series
JIBS Dissertation Series ; 42
Keywords
Income taxation, Derivatives, Financial instruments, Tax arbitrage
National Category
Engineering and Technology
Identifiers
urn:nbn:se:liu:diva-42596 (URN)66540 (Local ID)91-89164-79-2 (ISBN)66540 (Archive number)66540 (OAI)
Note
Doktorsavhandling framlagd vid Jönköpings högskola 2007-09-21.Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2013-06-12Bibliographically approved
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