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David Kleist


Department of
Visiting address
Vasagatan 1
41124 Göteborg
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 Taxation (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 and The Nordic Tax Research Council.

On other web sites

Research areas

  • Tax law

Teaching areas

  • International Tax law
  • Corporate Tax Law

Selected publications

Allokering av utdelningsinkomster i samband med aktielån och överlåtelse av rätt till framtida utdelning
Kleist, David
Skattenytt, 2015:9, s. 603-627, 2015

Tala är silver, tiga är guld: Om muntlig förhandling i förvaltningsmål, särskilt i skattemål
Kleist, David, Wejedal, Sebastian
Förvaltningsrättslig Tidskrift, 2013:4, s. 345-375, 2013

Begreppet beneficial owner och dess relevans i svensk skatterätt
Kleist, David
Svensk Skattetidning, 2013:1, s. 34-59, 2013

En skatterättslig analys av trust-institutet
Kleist, David
Skattenytt: Akademisk årsskrift, 4, s. 3-37, 2014

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