Autilia Arfwidsson

Short presentation

Postdoctoral Researcher in Tax Law. The research project, titled "Time to Tax in the Digital Age: A Study of AI-Driven Real-Time Tax Administration in the EU," is funded by the Ragnar Söderberg Foundation.

Completed a doctoral degree in spring 2024 with the dissertation "Hybrid Mismatches in International Transactions: A Study of Linking Rules in EU and Tax Treaty Law." As part of the project, I was a Visiting Researcher at Harvard Law School under the sponsorship of Professor Duncan Kennedy.

Keywords

• AI
• real-time taxation
• EU law
• tax law
• hybrid mismatches
• linking rules
• ATAD

Biography

Education

2025 Postdoctoral Fellow, Uppsala University

Project Title: Time to Tax in the Digital Age: A Study of AI-Driven Real-Time Tax Administration in the EU

Fully funded by Ragnar Söderbergs Foundation

2018-2024 Doctor of Law, Uppsala University (disputation 15 March 2024)

Title: Hybrid Mismatches in International Transactions

Supervisors: Prof. Martin Berglund, Prof. Claes Norberg

Opponent: Dr. Jesper Johansson

Thesis selected by IBFD for international publication.

2021-2022 Visiting Researcher, Harvard Law School, US

2011-2017 Master of Laws (B.A. and LL.M), Uppsala University, Sweden

Work and Employment

Academic Positions

2024 Editor, Svensk Skattetidning (academic journal)

2021-2024 Editorial Secretary, Svensk Skattetidning (academic journal)

2018-2019 Editor of the Literature Section, Skattenytt (academic

journal)

2017-2018 Adjunct Lecturer, Part time, Uppsala University, Law Faculty, Tax Law

2018 Adjunct Lecturer, Part time, Uppsala University, Department of Business Studies, Tax Law

Non-Academic Positions

2017 Legal Intern, Securitas AB, Stockholm

2016 Internship, Baker McKenzie/Specsavers combined internship, Stockholm, Guernsey, Copenhagen

2015-2016 Internship, Embassy of Sweden, Jakarta

Research

1. ”The Impact of Artificial Intelligence on Tax Law in Sweden”, National report part of the conference ”The Impact of Artificial Intelligence on Tax Law” (Rust, WU Vienna), peer reviewed, forthcoming (Co-author: Katarina Fast Lappalainen)

2. ”AI i skatteförvaltningen – specialreglering eller generella ramverk Sveriges rättsliga vägval ur ett internationellt perspektiv” (AI in Tax Administration – Specific Regulation or General Frameworks? Sweden’s Legal Choices from an International Perspective), peer reviewed, in in Svensk Skattetidning, no 6, 2026

3. “Hybrida missmatchningar vid internationella transaktioner Del II: En probleminventering av de svenska hybridreglerna” (Hybrid mismatches in international transactions Part II: Identifying issues related to the Swedish hybrid mismatch rules) in Svensk Skattetidning, Issue 3, 2025

4. “Hybrid Mismatches in International Transactions: A Study of Linking Rules in EU and Tax Treaty Law” (Revised and updated version of doctoral thesis), peer reviewed, IBFD Doctoral Series, 2024

5. “Hybrida missmatchningar vid internationella transaktioner Del I: Introduktion till de svenska hybridreglerna och problematiken med hybrida missmatchningar” (Hybrid mismatches in international transactions Part I: Introduction to the Swedish hybrid mismatch rules and the issue of hybrid mismatches), in Svensk Skattetidning, Issue 3, 2024

6. “Hybrid Mismatches in International Transactions: A Study of Linking Rules in EU and Tax Treaty Law”, Doctoral Thesis, Department of Law, Uppsala University, 2024

7. “National Swedish Country Report”, in Taxation of Interest under Domestic Law, EU law and Tax Treaties, EC and International Tax Law Series, IBFD, 2022

8. “The Introduction of the Concept ‘financial instrument’ in EU Tax Law: A Shift in the Separation of Powers Between the EU and its Member States?”, peer reviewed, in De lege 2020: Voices on Law and Activism, Iustus Publishing House, 2021

9. “Trettio år sedan den senaste skattereformen – dags för en ny?” (Thirty years since the last tax reform – has the time come for a new reform?), in Svensk Skattetidning, Issue 5, 2019

10. “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, peer reviewed, in Intertax, Vol 47, Issue 6/7, 2019 (Co-author: Louise Fjord Kjærsgaard)

11. “Hybridregeln i ATAD: Implementering i svensk rätt” (The Swedish implementation of the hybrid mismatch rule in the ATAD), in Skattenytt, Issue 9, 2017

12. ”CSR in Business Taxation”, peer reviewed, in International Company and Commercial Law Review, Issue 5, 2017 (Co-author: Linnea Backman)