Research
PhD 1995 on Legality and constitutional requirements for taxation, methodological consequences for tax law and special methodological issues with regard to tax avoidance. Has served as secretary and expert in a Parliamentary Committee on Taxpayers' Rights (1993), a subject which has continued to be in focus in later research projects. Taxation of financial transactions and financial markets have also been subjects for research and in 1998 a book on Value Added Tax and Financial Services was published.
The research on methodological issues of importance for tax law has continued on various tax areas, i.e. the construction of tax legislation, and later on research has been focused on international tax law areas: as the relation between tax treaties and domestic legislation, human rights, international law of importance for tax treaties and conflict areas with national constitutional law and EU Law. Other forms of international cooperation and coordination of making tax law, as well as international interactive legal development outside the formal procedure of legislation and tax treaties, as OECD commentaries and guidelines and other efforts to affect international coordination, has also been subject for research.
Teaching
Teaching: Advanced courses in tax law and also constitutional law and international law.
Bio
Professor of tax taw, Karlstad University (2015).
LLM (1985), LLD/PhD (1995), Assistant professor (1995), Stockholm University.
Senior tax lawyer and head of Corporate tax group, Ernst & Young/EY (1997-2000).
Self employed tax lawyer (2000-2015) and has served part time as adjunct professor of tax law Stockholm School of Economics (1998-2004) and adjunct professor of tax law, Stockholm University (2008-2017).
Legal adviser on the law of war, Swedish Military Forces (1998-2011), part time military officer (major).