Tobias Karopka JohanssonView profile
Research Fellow
Tobias Karopka Johansson is a PhD candidate and Research Fellow at the Department of Private Law, University of Oslo. His work focuses on tax law, particularly the interpretation of the principal purpose test (PPT) in tax treaties, using a comparative legal approach analyzing Norwegian and Swedish legal traditions and general anti-avoidance rules (GAARs). He holds an LL.M. in Swedish Law (2021) and another in European and International Tax Law (2020), both from Lund University. Education: LL.M. in European and International Tax Law, Lund University (2020) LL.M. in Swedish Law, Lund University (2021) Research Interests: Tobias examines the vagueness of the OECD-designed PPT rule and its potential for divergent interpretations across legal systems. His thesis evaluates how differing domestic GAARs and legal traditions (e.g., Norway vs. Sweden) influence PPT applications, addressing gaps in global tax treaty enforcement. Grants & Projects: His research is part of the Tax Law@JUS initiative. Prior to academia, he worked as a tax consultant at PwC (2021–2024), specializing in corporate tax law.












