Fiscal Law
The research within fiscal law is focused on Swedish and international tax law. This field of the law is characterised by an extensive legislation with frequent changes as well as strong internationalisation.
Research focus is the systematic studying of the fiscal law as it is expressed in national legislation, EU law, tax treaties, case law, public inquiries, and administrative practice. Swedish and international company taxation are vital fields. Because of the high rate of change in legislation the need for jurisprudential research in the field is of large national importance. International taxation of individuals and value added tax are also important research fields.
It is of central importance how these fields relate to Sweden's international commitments, as fundamental freedoms in EU law, EU directives, as well as tax treaty law. In relation corporate tax law we have the subject of accountancy law.
The researchers are pursuing extensive conference and seminar activities and are part of several international networks. A number of them are also active as editors and correspondents for Swedish and international tax journals.
Current research
Several of the current projects focus on EU tax law, tax treaty law, and comparative tax law. The increasing movement of capital over national borders has brought a significant tax competition between states. Investment income taxation and company taxation are important research fields. A special focus is taxation of corporate groups and restructuring.
Policies and methods for international taxation are studied in a project where the exchange of information between different states are in focus. Other examples of research fields are value added tax for foundations and non-profit organisations and exit taxation on investment income.
Contact
Network
International Fiscal Association (IFA)
European Association of Tax Law Professors (EATLP)
Researchers
Gunnar Baldvinsson, Doctoral Student
Martin Berglund, Professor
Jan Bjuvberg, Associate Professor
Katia Cejie, Professor
Mattias Dahlberg, Professor
Alice Grudd, Doctoral Student
Johan Hagelin, Doctoral Student
Bertil Wiman, Professor Emeritus