Katia Cejie

Professor at Department of Law; Professors, Instructors, Researchers

Telephone:
+46 18 471 20 63
E-mail:
Katia.Cejie@jur.uu.se
Visiting address:
Trädgårdsgatan 1, Trädgårdsgatan 20
Postal address:
Box 512
751 20 UPPSALA

Download contact information

Short presentation

I am a professor in fiscal law, mainly focusing on direct taxation in cross-border settings. I have published five books and approximately 100 articles, chapters in books etc. I love teaching and was the program director of our one year Master program in Comparative and International Taxation (60 ects) in 2017-2024. I have received prizes and awards for excellency in research and teaching.

Keywords

  • tax law
  • eu tax law
  • exit taxes
  • social security contributions
  • direct taxation
  • comparative tax law
  • individual income taxation

Research

Income Taxes and Social Security Contributions in Cross-border Situations

The overall purpose of this project is to study the joint area of income taxes and social security contributions (and similar levies) in cross-border settings. The main objective is to find legal solutions to problems arising due to mismatches between the two systems applied in cross border situations.

In this project, I will study the combined effects of taxes and contributions levied on income of employment for cross border workers. One purpose is to identify problems and mismatches. These mismatches are something that the individual worker and his /her employer face every day. The complexity and unpredictability of how the legislations are to be applied may deter individuals from taking up work abroad. Within the project, I will study the domestic law of a few different jurisdictions as well as the international legal material applicable. To identify differences and similarities between the jurisdictions as well as within the legal material is necessary to make a solid ground if legitimate legal solutions to the problems identified could be suggested.

Since 2020, I am studying and comparing the legal culture and applicable legislation of Sweden and the People's Republic of China.

The project is financed by the foundation of Torsten Söderberg.

Katia Cejie

Publications

Recent publications

All publications

Articles in journal

Books

Chapters in book

Manuscripts (preprints)

Monograph doctoral thesis

Reports

Other

FOLLOW UPPSALA UNIVERSITY ON

Uppsala University on Facebook
Uppsala University on Instagram
Uppsala University on Youtube
Uppsala University on Linkedin