معرفی
Roger Persson Österman is a Professor at the Department of Law, Faculty of Law, Stockholm University. His expertise lies at the intersection of Corporate Taxation, EU Tax Law, and Legal Certainty in tax matters. He has conducted extensive research on procedural aspects of tax administration, including advance rulings and dialogue responses, with funding from VINNOVA and the Torsten Söderberg Foundation. Currently on part-time sick leave, he remains active in policy consultations, including the 2024 SOU report on improved interest deduction rules.
His research combines economic efficiency with legal theory, addressing topics like:
- Tax consequences of corporate restructuring
- Procedural fairness in tax court rulings
- Integration of CSR principles in taxation
- Psychological and political dimensions of tax compliance
Key collaborations include the Swedish Tax Agency (2022) and international academic institutions (University of Cambridge, NYU Law School). He has authored foundational works like "EG-skatterätt" (now in its 3rd edition) and the monograph "The Continuity Principle in Swedish Income Taxation". Recent publications analyze:
- Alternative legal certainty mechanisms in tax matters (2023)
- Transfer pricing disputes and tax penalties (2018-2020)
- Systemic risks in tax litigation (2020 empirical study)
As an educator, he teaches Taxation Law I, Corporate Taxation, and International Tax Law, co-authoring the leading Swedish textbook Inkomstskatt (20th ed., 2025). He serves on the faculty nomination committee and holds leadership roles in tax law discussion groups.
