The Faculty of Law

Research in the subject area of fiscal law deals with the part of the law that regulates the financing of public activities. Today, this financing mainly consists of taxation, which is why modern fiscal law research is focused on the tax system.

So far, my research has mainly focused on two areas of Swedish income taxation. In my doctoral thesis and in a number of other works, I have dealt with international taxation issues. In this work, I have studied a classic fiscal law problem that concerns international double taxation, which occurs when two countries claim the right to tax the same income. A key question is which of the countries should give up their claim to tax the income and how. Throughout, my research on international taxation issues has focused on how EU law and the tax treaties that Sweden has concluded with other countries affect Swedish taxation.

I have also conducted research on the taxation of foundations (and some similar legal figures). Foundations differ in their design in several respects from other legal entities. The tax rules have therefore been designed and applied in a specific way when it comes to foundations. Many foundations also have a purpose that is intended to benefit the public, for example to promote scientific research by awarding grants or prizes. Special tax rules apply to non-profit organisations (primarily foundations, non-profit associations and registered religious communities) and, under certain conditions, they may be exempt from taxation.

My research is in the field of private (civil) international law and international civil procedure. This discipline must be included in any assessment of the applicable law as soon as a dispute or legal relation has connections with more than one country.

When, and if so under what conditions, can Swedish courts and other law enforcement authorities hear disputes between Swedish and foreign parties? Which country’s law applies to international purchases? Can consumers in Sweden who enter into contracts with traders abroad count on the same protections as consumers who enter into contracts with traders in Sweden? When can judgments circulate across country borders? Can the judgments of foreign courts be enforced in Sweden, or are they left without action by the Swedish legal system?

These are some of the research questions I have investigated. The findings show that Sweden’s regional and global partnerships have led to the development and updating of private international law and international civil procedure in recent decades. However, this development has resulted in regulation that has become so complex and difficult to apply that it risks undermining fundamental legal principles of predictability and equal treatment under the law. There is some doubt that regulation always serves the interests of those it addresses.