Autilia Arfwidsson

Short presentation

Autilia Arfwidsson is a Postdoctoral Researcher in Fiscal Law. She received her PhD in spring 2024 with the dissertation Hybrid Mismatches in International Transactions: A Study of Linking Rules in EU and Tax Treaty Law and was a Visiting Researcher at Harvard Law School, USA, during her doctoral studies. Her current project, funded by the Ragnar Söderberg Foundation, examines the transition to AI-driven real-time tax administration in the EU at the intersection of law and technology.

Keywords

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

Biography

Current appointments

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

2025- Head of Secretariat and Board Member, Institute for Taxation and Legal Certainty, Stockholm

2024- Editor, Svensk Skattetidning (academic journal)

Education

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

Title: Hybrid Mismatches in International Transactions

Thesis selected by IBFD for international publication.

2021-2022 Visiting Researcher, Harvard Law School, US

Sponsorship by Professor Duncan Kennedy.

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

Research

Monographs and doctoral thesis

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

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

Peer-reviewed articles and book chapters

Arfwidsson, A., “AI-Driven Fraud Detection and Digital Reporting Requirements: A Path Towards Reducing Europe’s VAT Gap? (Part 2)”, article, forthcoming.

Arfwidsson, A., (2026) “AI-Driven Risk Assessment and Case Selection in Swedish Tax Administration: Data Protection Challenges and Legal Reform”, in Theoretical and Practical Perspectives on Automated Decision Making in Public Authorities, forthcoming.

Arfwidsson, A., Fast Lappalainen, K, (2026) “The Impact of Artificial Intelligence on Tax Law in Sweden”, in The Impact of Artificial Intelligence on Tax Law, WU Vienna, forthcoming. 

Arfwidsson, A., (2026) “AI-Driven Fraud Detection and Digital Reporting Requirements: A Path Towards Reducing Europe’s VAT Gap? (Part 1)”, Skattenytt, Issue 4.

Arfwidsson, A., (2025) “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), Svensk Skattetidning, Issue 6.

Arfwidsson, A ., (2025) “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), Svensk Skattetidning, Issue 3.

Arfwidsson, A., (2024) “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), Svensk Skattetidning, Issue 3.

Arfwidsson, A., (2022) “Taxation of Interest in Sweden”, in Taxation of Interest under Domestic Law, EU Law and Tax Treaties, EC and International Tax Law Series, IBFD.

Arfwidsson, A., (2021) “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?”, in De lege 2020: Voices on Law and Activism, Iustus Publishing House.

Arfwidsson, A., Fjord Kjærsgaard, L, (2019) “Taxation of Cryptocurrencies from the Danish and Swedish Perspectives”, Intertax, Vol. 47, Issue 6/7. 

Arfwidsson, A., (2019) “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?), Svensk Skattetidning, Issue 5.

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

Arfwidsson, A., Back, L, (2017)“CSR in Business Taxation”, International Company and Commercial Law Review, Issue 5. 

Peer-reviewed conference contributions

Arfwidsson, A., (2026) “AI-Driven Tax Risk Assessment and Case Selection in Swedish Tax Administration: Data Protection Challenges and Legal Reform”, WASP-HS, Theoretical and practical perspectives on automated decision making, 21 April 2026, Uppsala, Sweden. Oral presentation.

Arfwidsson, A., (2021) “Hybrid Mismatches in International Transactions”, Doctoral Meeting of Researchers in International Taxation (DocMIT), 9 February 2021, online Conference. Oral Presentation.

Media

Interview, Dagens Juridik, (2024) “Forskaren: EU-regler stoppar inte multinationella bolagens skatteflykt”, 18 Mar 2024. Full article available online: https://www.dagensjuridik.se/nyheter/forskaren-eu-regler-stoppar-inte-multinationella-bolagens-skatteflykt/

Interview, ETC, (2024) “EU:s regler tandlösa mot multinationella företags skatteflykt”, 21 Mar 2024. Full article available online: https://www.etc.se/ekonomi/eu-s-regler-tandloesa-mot-multinationell-skatteflykt

Interview, Realtid, (2024) “Reglerna riskerar att skapa fler problem än de löser”, 18 Mar 2024. Full article available online: https://www.realtid.se/juridik/reglerna-riskerar-att-skapa-fler-problem-an-vad-de-loser/