Research interests
- Tax law
- EU/EEA Law
- Contract Law
- Company Law
Background
Tobias has a Swedish law degree (LL.M.) from Lund University (2021) and a master's degree in European and international tax law (LL.M.) from Lund University (2020). He wrote his master's theses in EU tax law, with one thesis focusing on the general anti-avoidance rule in the Anti-Tax Avoidance Directive 2016/1164 (ATAD 1), and the other thesis focusing on Swedish withholding tax on distributions to foreign investment funds and its compatibility with EU law. He previously worked as a tax consultant in national and international corporate tax law at PwC between 2021-2024.
Tobias is working on a PhD thesis in tax law. The thesis deals with the interpretation of the general anti-avoidance rule found in tax treaties (the principal purpose test, PPT), which has been designed by the Organisation for Economic Co-operation and Development (OECD). The PPT rule leaves many questions and uncertainties open due to its vague nature. Many authors have considered it likely that different domestic general anti-avoidance rules (GAARs) and legal traditions create a risk of different interpretations of the PPT due to its vague nature. The method of analysis is comparative law, where both Norwegian and Swedish legal tradition and GAAR will be included.