Pernilla Rendahl
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.
Over the past ten years, I have mainly studied different VAT matters, such as issues on cross-border value added tax in the area of media and television production. Moreover, I have also published a national report on income taxation of non-established companies that provide services to Sweden and contributions in anthologies covering unilateral measures affecting both double taxation and non-taxation for both income tax and value added tax purposes, as well as authored a larger report on the functionality of the Swedish value added tax.
In 2015, I also began a larger research project on environmental taxes as a regulatory tool to minimise effects of chemical cocktails. The research is linked to the interdisciplinary research center, the FRAM Centre for Future Chemical Risk Assessment and Management Strategies at the University of Gothenburg.
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
- UGOT Challenge, Centrum för framtidens kemiska riskanalyser och styrning (huvudsökande: Thomas Backhaus och Jessica Coria), 2015-01 - 2020-12
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 ändamålsenlighet
Rendahl, Pernilla
Cross-Border Consumption Taxation of Digital Supplies
Rendahl, Pernilla
IBFD Doctoral Series, 18 \, 2009
EU VAT and Double Taxation: A Fine Line between Interpretation and Application
Rendahl, Pernilla
Intertax, 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 Differences
Rendahl, Pernilla
Lange, et. al, Value Added Tax and Direct Taxation, Amsterdam : International Bureau of Fiscal Documentation, s. 1119-1144, 2009
Methodological Notes on a Changing Legislative Landscape
Rendahl, Pernilla
Lamensch, 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
-
Ny skatt på digitala tjänster - En steg mot en mer rättvis beskattning inom EU:s inre
marknad?
Pernilla Rendahl
EU och teknologiskiftet / Antonina Bakardjieva Engelbrekt, Anna Michalski & Lars Oxelheim (redaktörer). - 2020-01-01 -
Om vikten av en kontextualiserad komparativ
metod
Pernilla Rendahl
Vänbok till Bertil Wiman. Jan Bjuvberg (red). - 2019-01-01 -
Utlåtande avseende EU-förenligheten av förslag till ändring av sjukvårdsundantaget i
mervärdesskattelagen
Pernilla Rendahl
- 2019-01-01 -
Importmoms – avdragsrätt vid bristande efterlevnad av
tullagstiftningen
Pernilla Rendahl
- 2019-01-01 -
Grundläggande
inkomstskatterätt
Robert Påhlsson, David Kleist, Pernilla Rendahl, Bo Svensson
- 2019-01-01 -
Textbook on EU
VAT
Eleonor Kristoffersson, Pernilla Rendahl
- 2019-01-01 -
Parallell rättsbildning och
skatteflyktsperspektiv
Pernilla Rendahl
Skattenytt Akademiska årsskrift 2018 - 2019-01-01 -
Environmentally differentiated port
dues
Linda Styhre, J von Bahr, Rickard Bergqvist, S Bäckström, Marta Gonzalez-Aregall, C Hult, K Jivén, R Karlsson, Lars-Göran Malmberg, R Parsmo, Pernilla Rendahl, Åsa Romson, Ann-Sophie Sallander, S Sköld, Thomas Sterner, I Vierth, H Winnes
- 2019-01-01 -
Mervärdeskatt på sjukvård - en akut
rättssäkerhetsfråga?
Pernilla Rendahl, Henrik Karlsson
Svensk skattetidning - 2019-01-01 -
Identifying Challenges for Sustainable Tax
Policy
Pernilla Rendahl, Katarina Nordblom
Paper presented at The 14th GREIT Annual Conference Tax Sustainability in an EU and International Context, 19-20 June 2019, Lund University - 2019-01-01 -
Territorial Allocation of VAT in the European Union, a book
review
Pernilla Rendahl
Skattenytt - 2019-01-01 -
Challenges of an ageing population – retirement age and the welfare
model
Eva-Maria Svensson, Sara Stendahl, Thomas Erhag, Pernilla Rendahl, Otto Swedrup
The 24th Nordic Congress of Gerontology, 2-4 May, 2018 - 2018-01-01 -
The legal challenge of an ageing population - is the Nordic Welfare Model
sustainable?
Eva-Maria Svensson, Sara Stendahl, Pernilla Rendahl, Thomas Erhag, Otto Swedrup
Conference: GLOBAL CHALLENGES – NORDIC EXPERIENCES Theme: The making and circulation of Nordic models. Oslo, 20-21 March 2017 - 2017-01-01 -
Kemikalieskatt i Sverige? Till vilket eller vilka
ändamål?
Pernilla Rendahl
Tjernberg, M., Rendahl, P. och Wenander, H. (Red.) (2017). Festskrift till Christina Moëll. Juristförlaget i Lund Festskrift till Christina Moëll - 2017-01-01 -
Festskrift till Christina
Moëll
Mats Tjernberg , Pernilla Rendahl, Henrik Wenander
- 2017-01-01 -
The Functionality of VAT: A Swedish
Perspective
Pernilla Rendahl
Intertax - 2016-01-01 -
Textbook on EU
VAT
Eleonor Kristoffersson, Pernilla Rendahl
- 2016-01-01 -
Ändamålsenlig tolkning i
mervärdesskatterätten?
Pernilla Rendahl
Kristoffersson, E., Olsson, S. & Rendahl, P. Festskrift till Björn Westberg. (2016). - 2016-01-01 -
Festskrift till Björn
Westberg
Eleonor Kristoffersson, Pernilla Rendahl, Stefan Olsson
- 2016-01-01 -
The shifting role of value-added tax (VAT) as a media policy tool : A three-country comparison of political
justifications
Mart Ots, Arne Krumsvik, Ala-Fossi Marco, Pernilla Rendahl
Javnost - The Public - 2016-01-01 -
Methodological Notes on a Changing Legislative
Landscape
Pernilla Rendahl
Lamensch, M., Traversa, E. & van Thiel, S. (Eds) 2015. Value Added Tax and the Digital Economy. The 2015 EU Rules and Broader Issues - 2015-01-01 -
Mervärdesskattelagens
ändamålsenlighet
Pernilla Rendahl
Skattenytt - 2015-01-01 -
Kemikalieskatter bidrar till en giftfri
miljö
Jessica Coria, Thomas Backhaus, Lena Gipperth, Thomas Sterner, Daniel Slunge, Pernilla Rendahl
Svenska Dagbladet - Debatt - 2015-01-01 -
Nordic News -
Sweden
David Kleist, Pernilla Rendahl
Nordic Tax Journal - 2015-01-01 -
Är mervärdeskatten en konsumtionsskatt eller företagsskatt? En rättsvetenskaplig studie av Mervärdeskattelagens
ändamålsenlighet
Pernilla Rendahl
- 2015-01-01 -
The magnitude and political justification of VAT as an indirect media subsidy: A three-country
comparison
Mart Ots, Marko Ala-Fossi, Arne Krumsvik, Pernilla Rendahl
2014 - 2014-01-01 -
Swedish Tax
News
David Kleist, Pernilla Rendahl
Nordic Tax Journal - 2014-01-01 -
Swedish Tax
News
David Kleist, Pernilla Rendahl
Nordic Tax Journal - 2014-01-01 -
International - VAT on B2C Supplies by Non-Resident
Sellers
Rebecca Millar, Piet Battiau, Danny Cisterna, Odile Courjon, Thomas Ecker, Eduardo Meloni, Pernilla Rendahl
Bulletin for International Taxation - 2014-01-01 -
Taxing Global Digital
Commerce
Pernilla Rendahl
World Journal of VAT/GST Law - 2014-01-01 -
Does low VAT on legacy media dwarf digital media?: An overview of VAT policy and the press in Finland, Norway and
Sweden
Mart Ots, Marko Ala-Fossi, Arne Krumsvik, Pernilla Rendahl
Nordmedia 2013: Defending democracy, Oslo, August 8-11. - 2013-01-01 -
Omsättningslandsreglernas ändamål, konstruktion och
tolkning
Pernilla Rendahl
Skattenytt - 2013-01-01 -
EU VAT and Double Taxation: A Fine Line between Interpretation and
Application
Pernilla Rendahl
Intertax - 2013-01-01 -
Mervärdesbeskattning av programformat vid TV-produktion i Sverige – ett exempel på bristande anpassning i ett transformerande
samhälle?
Pernilla Rendahl
Skattenytt - 2012-01-01 -
Enterprise Services: National Report:
Sweden
Pernilla Rendahl
Ariane Pickering (Ed), Cahiers de droit Fiscal International: Enterprise Services, vol 97a - 2012-01-01 -
Ny genomförandeförordning på
momsområdet
Pernilla Rendahl
Skattenytt - 2011-01-01 -
Imposing EU VAT on Unlawful Digital
Supplies
Pernilla Rendahl
EC Tax Review - 2011-01-01 -
OECD:s senaste bearbetning av internationella riktlinjer på
momsområdet
Pernilla Rendahl
Skattenytt - 2010-01-01 -
Omsättningslandet för elektroniska tjänster samt huruvida dessa är tillhandahållna från ett fast
etableringsställe
Pernilla Rendahl
Skattenytt - 2009-01-01 -
OECD om internationell dubbelbeskattning på
momsområdet
Pernilla Rendahl
Svensk skattetidning - 2009-01-01 -
Unilateral Measures to Avoid International Double (Non-) Taxation: VAT/GST vs. Direct Taxation Value Added Tax and Direct Taxation: Similarities and
Differences
Pernilla Rendahl
Lange, et. al, Value Added Tax and Direct Taxation, - 2009-01-01 -
Cross-Border Consumption Taxation of Digital
Supplies
Pernilla Rendahl
- 2009-01-01 -
Cross-Border Consumption Taxation of Digital Supplies: A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C
E-Commerce
Pernilla Rendahl
- 2008-01-01 -
An Overview of Consumption Tax Implications on Sales of Digital Downloads in the European
Union
Pernilla Rendahl
Journal of Media Business Studies - 2007-01-01 -
Förhandsavgöranden av EG-domstolen: ett svenskt perspektiv
IUR-Information
Pernilla Rendahl
IUR-Information: Institutet för utländsk rätt - 2001-01-01