Pernilla Rendahl


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

About Pernilla Rendahl

Current research projects focus on different forms of societal challenges for tax law. This covers the use of environmental taxes to reduce environmental impact, and issues of rationality, legitimacy and functionality, where national and international norms are challenged by digitization and increased cross-border trade in various forms, especially in the field of value added tax. Questions on sustainable tax policies are particularly discussed within the frame of rationality and legitimacy or tax law.

I defended my doctoral thesis on cross-border consumption taxation of digital services in 2008. The thesis proposed further development of guidelines at both the OECD and EU level to resolve double taxation and double non-taxation issues in the value added tax. The research results has lead to that the OECD use a similar evalution method for deviations in the International VAT/GST Guidelines and that the EU has started using interpretative guidelines at Commission level to a larger degree. This is positive, however, the problems with parallel legal developments still exist at several different levels, national, regional and international. This is an area where I have carried out a lot of my research for the past fifteen years.

Questions on parallel legal developments exist in several areas of the legal system. Tax law is a subject particularly interesting from this perspective due to is use as a political steering mechanism and due to the plurality in legislation and soft law at international, regional and national levels. Currently I am working on a research project financed by Torsten Söderbergs stiftelse, a Swedish research foundation, where I focus on if contextualisation can lead to increased tax fairness.

On other web sites

Research areas

  • Value Added Tax Law
  • EU Tax Law
  • International Tax Law
  • Environmental Tax Law
  • Sustainability in Tax Law

Research in progress

  • Ökad skatterättvisa genom ökad kontextualisering, Torsten Söderbergs stiftelse

Teaching areas

  • Value Added Tax Law
  • EU Tax Law
  • Tax Law
  • EU Law
  • Environmental Tax Law

Selected publications

Är mervärdeskatten en konsumtionsskatt eller företagsskatt? En rättsvetenskaplig studie av Mervärdeskattelagens ändamålsenlighetRendahl, Pernilla

Cross-Border Consumption Taxation of Digital SuppliesRendahl, PernillaIBFD Doctoral Series, 18 \, 2009

EU VAT and Double Taxation: A Fine Line between Interpretation and ApplicationRendahl, PernillaIntertax, 41:8/9, s. 451-460, 2013

Unilateral Measures to Avoid International Double (Non-) Taxation: VAT/GST vs. Direct Taxation Value Added Tax and Direct Taxation: Similarities and DifferencesRendahl, PernillaLange, et. al, Value Added Tax and Direct Taxation, Amsterdam : International Bureau of Fiscal Documentation, s. 1119-1144, 2009

Methodological Notes on a Changing Legislative LandscapeRendahl, PernillaLamensch, M., Traversa, E. & van Thiel, S. (Eds) 2015. Value Added Tax and the Digital Economy. The 2015 EU Rules and Broader Issues, Kluwer Law International, s. 169-180, 2015