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  1. 1. Income taxation of derivatives and other financial instruments - economic substance versus legal form : A study focusing on Swedish non-financial companies

    Författare :Axel Hilling; Peter Melz; Högskolan i Jönköping; []
    Nyckelord :;

    Sammanfattning : 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. LÄS MER