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Ann-Sophie Sallander

Assistant Head of Department

Department of
Law
Visiting address
Vasagatan 1
41124 Göteborg
Room number
C609
Postal address
Box 650
40530 Göteborg

Senior Lecturer

Department of
Law
Visiting address
Vasagatan 1
41124 Göteborg
Room number
C609
Postal address
Box 650
40530 Göteborg

About Ann-Sophie Sallander

I have been part of the Law Department since 2014 and I am a senior lecturer in public law. My research is challenge-driven and related to society's preparedness for crises and accidents in close connection to the transport of dangerous goods. The research is carried out in close collaboration with many different public authorities and private actors in the transport sector. A special focus is given to safety advisers for the transport of dangerous goods. The research issues are complex and cover an extensive area, ande therefore very suitable for interdisciplinary collaboration, where I take my starting point in public law. I believe that a genuinely interdisciplinary approach to research contributes to a broader understanding of research issues and provides new opportunities, although it can sometimes be challenging.

I defended my thesis in 2013 on mutual agreements according to tax treaties. The purpose of such agreements is to avoid international double taxation. The legal difficulties that arise in connection with tax treaties are mainly due to the fact that the treaties constitute an international phenomenon, designed by the OECD, which must be adapted to and applied to a national, already existing legislative system. In 2015, I also published a book on the interpretation and application of tax treaties. The book described the entire chain from initiative to a completed tax agreement with a focus on interpretation and application. The starting point was the OECD's model tax treaty on income and capital, where each article in the model treaty was commented on.

Although the starting point of my research was in international tax law, I gradually became more and more interested in public law. It was in the field of tension between the international tax treaties and national law that the most interesting constitutional issues arose. For example, hierarchical issues of legal sources and materials, and issues related to the authority to issue binding regulations, are close to my heart, as is the free movement within EU law. Nowadays, I also find the most interesting issues in the borderland between different areas of law and other subjects.

My ambition is to continue to tackle societal challenges in the form of emergency preparedness problems, preferably in combination with dangerous goods transports. The research will continue to be interdisciplinary, close to practice, empirical and based on public law.

On other web sites

Research areas

  • Public Law
  • International Tax Law
  • EU Law

Research in progress

  • Transparent Informationshantering och Samverkan för ökad Säkerhet vid transport av farligt gods på väg och järnväg (TISS), 2016-11 - 2021-09
  • Transparent Informationshantering och Samverkan för ökad Säkerhet vid transport av farligt gods (TISS) – Sjöfartsspåret, 2020-01 - 2020-06

Teaching areas

  • Public Law
  • EU Law

Selected publications

Skatteavtal : om tolkning och tillämpning
Sallander, Ann-Sophie

Realtidsövervakning och informationshantering vid vägtransport av farligt gods
Sallander, Ann-Sophie
Förvaltningsrättslig Tidskrift, :4, s. 603-641, 2016

Genomförande och måluppfyllelse - EU:s direktiv om kontroll av vägtransport av farligt gods
Sallander, Ann-Sophie
Förvaltningsrättslig Tidskrift, :2, s. 329-345, 2017

Ömsesidiga överenskommelser enligt skatteavtal
Sallander, Ann-Sophie
JIBS Dissertation Series, 089 \, 2013