Stefan Olsson, Professor of Financial Law at Karlstad Business School, has recently received two prestigious appointments in the field of tax law – a new three-year term as deputy member of the Tax Law Council and the role of Chair of the TOR/Skattenytt Foundation. These appointments highlight the strong research environment at Karlstad Business School.
Stefan Olsson has been appointed by the government to a new three-year term as deputy member of the Tax Law Council – an expert body that issues advance rulings on unclear tax law matters.
– The purpose of advance rulings is partly to give taxpayers clarity on the tax consequences of taking a certain action in a specific situation, and partly to allow the development of case law in the tax field to progress more quickly than through the regular court process, explains Stefan Olsson.
Advance rulings can be requested by both companies and individuals, and are particularly valuable when there is uncertainty about how a specific transaction will be assessed by the Swedish Tax Agency.
– It’s usually companies that request advance rulings, but individuals can, for example, ask how salary or dividend income will be taxed in a particular situation, says Stefan Olsson.
Examples of such everyday questions include whether a person working abroad for a period should be taxed in Sweden, or how the sale of shares affects taxation in a specific case.
The second appointment is as newly elected Chair of the Board of the TOR/Skattenytt Foundation – a foundation that owns Skattenytts Förlags AB and publishes the well-regarded journal Skattenytt.
– The board has strategic responsibility for the journal and appoints its editors. In addition, the foundation manages capital used to fund a national research conference every two years and awards scholarships to doctoral students and junior researchers, explains Stefan Olsson.
Both appointments strengthen Karlstad Business School at Karlstad University as an academic institution.
– That Karlstad Business School is represented in these contexts shows the strength of our tax law environment, says Stefan Olsson. Being involved in national forums where tax law research and development take place helps to highlight the Business School as a relevant actor in the field.
