Frederik Zimmer

Fredrik Zimmer is an Emeritus Professor at the University of Oslo's Faculty of Law, specializing in Tax Law within the Section for Tax Law. He holds a cand. jur. (1970) and dr. juris (1978) from the University of Oslo. His career includes roles as a deputy judge (1970–71) and academic positions since 1987, focusing on tax law research.

Research interests span tax policy, international taxation, and legal precedents, with a focus on the Global South, particularly Brazil and South Africa. Notable works include analyses of tax avoidance, judicial decisions, and tax reform in Norway and Europe.

Publications emphasize Norwegian tax jurisprudence, international tax treaties, and anti-avoidance rules. He has contributed to legal textbooks and edited volumes, such as Bedrift, selskap og skatt. Active in research groups like the Tax Law Project, his work bridges legal, economic, and administrative aspects of taxation.