Autilia Arfwidsson

Kort presentation

Postdoktor i Finansrätt. Forskningsprojektets titel är "Time to Tax in the Digital Age: A Study of AI-Driven Real-Time Tax Administration in the EU" och finansieras av Ragnar Söderbergs stiftelse.

Disputerade våren 2024 på avhandlingen "Hybrid Mismatches in International Transactions: A Study of Linking Rules in EU and Tax Treaty Law". Som en del av projektet var jag gästforskare på Harvard Law School, USA, under sponsorat av Professor Duncan Kennedy.

Nyckelord

• AI
• realtidsbeskattning
• eu-rätt
• skatterätt
• finansrätt
• hybrida missmatchningar
• ATAD

Biografi

Utbildning

2025 Postdoktor, Uppsala universitet

Projekttitel: Time to Tax in the Digital Age: A Study of AI-Driven Real-Time Taxation in the EU.

Finansierat av Ragnar Söderbergs stiftelse

2018–2024 Juris doktor, Uppsala universitet (disputation 15 mars 2024)

Titel: Hybrida missmatchningar i internationella transaktioner

Handledare: Professor Martin Berglund, Professor Claes Norberg

Opponent: Dr Jesper Johansson

Avhandlingen utvald av IBFD för internationell publicering.

2021–2022 Gästforskare, Harvard Law School, USA

2011–2017 Juristexamen, Uppsala universitet, Sverige

Anställningar

Akademiska anställningar

2024 Redaktör, Svensk Skattetidning (vetenskaplig tidskrift)

2021–2024 Redaktionssekreterare, Svensk Skattetidning (vetenskaplig tidskrift)

2018–2019 Skribent för litteraturavsnittet, Skattenytt (vetenskaplig tidskrift)

2017–2018 Universitetsadjunkt, deltid, Uppsala universitet, Juridiska fakulteten, skatterätt

2018 Universitetsadjunkt, deltid, Uppsala universitet, Företagsekonomiska institutionen, skatterätt

Andra anställningar

2017 Legal Intern, Securitas AB, Stockholm

2016 Legal Intern, Baker McKenzie/Specsavers (kombinerad praktik), Stockholm, Guernsey, Köpenhamn

2015–2016 Praktiktjänstgöring, Sveriges ambassad, Jakarta

Forskning

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)