معرفی
Linus Jacobsson is a Senior Lecturer at the Department of Law, Uppsala University, Sweden, holding a Juris Doctor (JD) degree. His academic work centers on tax law with a focus on international corporate taxation and treaty interpretation.
His educational background includes:
- Juris Doctor (JD)
Dr. Jacobsson's research expertise encompasses:
- International Corporate Taxation
- Tax Treaties
- Permanent Establishments
- Corporate Tax Law
- Tax Treaty Interpretation
- Anti-Avoidance Rules
His scholarship addresses critical challenges in international tax systems, including the definition of permanent establishments, treaty abuse prevention, and cross-border corporate structuring. He examines contemporary issues like pandemic-era compensation taxation and digital economy implications for tax frameworks, bridging theoretical principles with real-world applications in OECD-guided tax conventions.
Analysis of his 2012-2024 publications reveals consistent specialization in permanent establishment doctrine, tax treaty application, and anti-avoidance mechanisms. His work demonstrates particular attention to Swedish implementation of international tax rules, evolving interpretations of related-party transactions, and emerging challenges in digital taxation, while maintaining focus on corporate structures within treaty networks.
No scientific awards are documented in available materials. As a Senior Lecturer, he participates in academic supervision and teaching, though specific student details are unreported. His research appears grant-funded through university channels but lacks explicit project descriptions.
No laboratory affiliations or dedicated research teams are mentioned in the source materials.
