liu.seSearch for publications in DiVA
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Income Taxation of Derivatives and other Financial Instruments - Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies
Högskolan i Jönköping, Internationella Handelshögskolan, IHH, Rättsvetenskap.
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. , 225 p.
Series
JIBS Dissertation Series, 42
Keyword [en]
Income taxation, Derivatives, Financial instruments, Tax arbitrage
National Category
Engineering and Technology
Identifiers
URN: urn:nbn:se:liu:diva-42596Local ID: 66540ISBN: 91-89164-79-2 (print)OAI: oai:DiVA.org:liu-42596DiVA: diva2:263453
Note
Doktorsavhandling framlagd vid Jönköpings högskola 2007-09-21.Available from: 2009-10-10 Created: 2009-10-10 Last updated: 2013-06-12Bibliographically approved

Open Access in DiVA

No full text

Authority records BETA

Hilling, Axel

Search in DiVA

By author/editor
Hilling, Axel
Engineering and Technology

Search outside of DiVA

GoogleGoogle Scholar

isbn
urn-nbn

Altmetric score

isbn
urn-nbn
Total: 46 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • oxford
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf