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Pernilla Rendahl

Senior lecturer

Pernilla Rendahl
Senior lecturer
+46 31 786 3352

Room number: C605
Postal Address: Box 650, 40530 Göteborg
Visiting Address: Vasagatan 1 , 41124 Göteborg

Department of Law (More Information)
Box 650
405 30 Göteborg
Visiting Address: Vasagatan 1 , 411 24 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.

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), Jan/15 - Dec/20

Teaching areas

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

Selected publications

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

Showing 11 - 20 of 45




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, Conference contribution 2017
Conference contribution

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, Lund , Juristförlaget i Lund , Chapter in book 2017
Chapter in book

Festskrift till Christina Moëll
Mats Tjernberg, Pernilla Rendahl, Henrik Wenander
Lund, Juristförlaget i Lund, Edited book 2017
Edited book


The Functionality of VAT: A Swedish Perspective
Pernilla Rendahl
Intertax, Magazine article 2016
Magazine article

Textbook on EU VAT
Eleonor Kristoffersson, Pernilla Rendahl
Uppsala, IUSTUS, Textbook 2016

Ändamålsenlig tolkning i mervärdesskatterätten?
Pernilla Rendahl
Kristoffersson, E., Olsson, S. & Rendahl, P. Festskrift till Björn Westberg. (2016)., Uppsala, Iustus, Chapter in book 2016
Chapter in book

Festskrift till Björn Westberg
Eleonor Kristoffersson, Pernilla Rendahl, Stefan Olsson
Uppsala, Iustus, Edited book 2016
Edited book

Showing 11 - 20 of 45

Page Manager: Jeffrey Johns|Last update: 9/8/2016

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