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David Kleist

Professor

Department of Law
Telephone
+46 31-786 39 95
Mail
david.kleist@law.gu.se
Visiting address
Vasagatan 1
41124 Göteborg
Room number
C409
Postal address
Box 650
40530 Göteborg

About David Kleist

My areas of research interest include a wide range of tax law issues, with a focus on international tax matters and corporate taxation. In my research I have, among other things, dealt with topics relating to double tax treaties, dividend taxation, tax in connection with M&A, tax relating to trusts and tax litigation. I have a background in private practice and many of my research projects have originated in issues that I have come across as a practicing tax lawyer. I strive to maintain and develop my contacts with practicing lawyers and welcome discussions on current tax matters – please feel free to give me a call or send me an e-mail if you have a tax issue that you would like to discuss.

My teaching includes the required course Basic Taxation and the elective courses International Tax Law (for which I am the course coordinator) and Corporate Taxation. I have also been doctoral thesis co-supervisor for Patrik Emblad until his dissertation in 2020.

As of 2015, I am the chairman of the Tax Law Association in Gothenburg. I am also a deputy board member of the Swedish branch of International Fiscal Association, a deputy board member of the Nordic Tax Research Council and a member of the scholarship board of the law firm Vinge.

On other web sites

Research areas

  • Tax law

Teaching areas

  • International Tax law
  • Corporate Tax Law

Selected publications

Revisiting Article 21 (Other Income) of the OECD Model. Maisto, G. (ed.), Chapter 28: National Report for Sweden, p. 757-796. Amsterdam; IBFD 2024.

Interest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital. European Taxation. 2023:6, p. 234-246 (with Cécile Brokelind).

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive. Nordic Tax Journal. 2023:1, p. 1-9.

Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation. 2021:10, p. 425-439 (with Koerver Schmidt, P, and Lindgren, J.).

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty. Nordic Tax Journal, 2018:1, p. 31-48.