Research interests 

I recently finished my doctoral thesis ("Crossing a Border"- A Comparative Tax Law Study on Consequences of Cross-Border Work in the Öresund- and the Meuse-Rhine Regions) in tax law, focused on the taxation of cross-border workers in the Öresund region, a transnational region situated in both Sweden and Denmark, centered on the cities of Copenhagen and Malmö. A comparative study was made, involving the Öresund region and the Meuse-Rhine, the cross-border region between Belgium and the Netherlands. This study included relevant tax treaties, international tax law, European Union law, social security law in Sweden and Denmark as well as Belgium and the Netherlands, tax theory primarily focused on coherence, congruence, legal pluralism and polycentricity.

I am currently working on my post-doc project financed by TOR/Skattenytt. The project focuses on taxes linked to state aid and runs over the years of 2017-2019 (combined with a position as assistant professor here at University of Gävle). The project comprises three tracks:

  1. Environmental taxes
    The article "To Promote a Sustainable Environment through Taxes Discussion and Analysis of EU Member States legislative flexibility in relation to the EU", discusses tax policy linked to environmental taxes on both national- and EU level.
  2. Eric Consortiums
    The article has the preliminary title of "The Financing of the European Spallation Source – a Tax Analysis" and focuses on the financing of the ESS research facility (a joint venture between a group of Member States while located in Sweden and Denmark) when linked to fiscal state aid and tax legitimacy.
  3. Aggressive tax planning
    The theme of 2018´s tax conference at the University of Gävle will be "Regulating Tax Advisors". I will be presenting "Aggressive Tax Planning from a State Aid perspective".  A book will be published as a result of the conference (edited by me).  I will be contributing with a chapter describing the EU Commissions investigations into fiscal state aid linked to multinational corporations.


Published by: Yvette Lind Page responsible: Svante Brunåker Updated: 2018-05-08
Högskolan i Gävle
www.hig.se
Box 801 76 GÄVLE
026-64 85 00 (växel)