Johan Hagelin
PhD student at Department of Law; Doctoral Candidates
- Telephone:
- +46 18 471 28 43
- E-mail:
- johan.hagelin@jur.uu.se
- Visiting address:
- Trädgårdsgatan 1, Trädgårdsgatan 20
- Postal address:
- Box 512
751 20 UPPSALA
Download contact information for Johan Hagelin at Department of Law; Doctoral Candidates
Short presentation
Johan Hagelin is a doctoral candidate in international tax law researching how corporate taxation and transfer pricing adapt to a digitalised economy. His work examines tax treaties, OECD guidance, and especially the challenges and merits of applying the arm’s length principle, aiming to advance fairer and more effective international tax rules.
Keywords
- International taxation
- Tax law
- Tax treaties
- Transfer pricing
- Profit attribution

Publications
Recent publications
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Residence for Corporate Income Tax Purposes
Part of Sweden IFA Branch Report, International Fiscal Association, 2025
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Pelare 1 och Belopp B: i och med en osäker framtid
Part of SkatteNytt, p. 500-507, 2025
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Part of International Transfer Pricing Journal, 2025
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Part of Country Tax Guides, International Bureau of Fiscal Documentation (IBFD), 2025
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Part of Svensk skattetidning, p. 48-56, 2025
All publications
Articles in journal
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Pelare 1 och Belopp B: i och med en osäker framtid
Part of SkatteNytt, p. 500-507, 2025
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Part of International Transfer Pricing Journal, 2025
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Part of Svensk skattetidning, p. 48-56, 2025
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AI and Tax Administrations: A Good Match
Part of Bulletin for International Taxation, 2020
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Part of Bulletin for International Taxation, 2019
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Part of International Transfer Pricing Journal, 2018
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Part of International Transfer Pricing Journal, 2018
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Part of International Transfer Pricing Journal, 2018
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The Effect of the FATCA Withholding Tax on US Investment Abroad
Part of Bulletin for International Taxation, 2018
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Part of Journal of Taxation of Investments, 2018
Chapters in book
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Residence for Corporate Income Tax Purposes
Part of Sweden IFA Branch Report, International Fiscal Association, 2025
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Part of Country Tax Guides, International Bureau of Fiscal Documentation (IBFD), 2025
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Sharing and Shifting of Corporate Losses - The New Profit Shifting?
Part of Sweden IFA Branch Report, International Fiscal Association, 2023
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Pillar Two and Transfer Pricing
Part of Global Minimum Taxation?, International Bureau of Fiscal Documentation (IBFD), 2021
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Chapter 1: Introduction to Tax Risk Management
Part of Tax Accounting & Risk Management, International Bureau of Fiscal Documentation (IBFD), 2020