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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 31 - 40 of 45


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., Conference contribution 2013
Conference contribution


Enterprise Services: National Report: Sweden
Pernilla Rendahl
Ariane Pickering (Ed), Cahiers de droit Fiscal International: Enterprise Services, vol 97a , The Hague, International Fiscal Association, Chapter in book 2012
Chapter in book


Ny genomförandeförordning på momsområdet
Pernilla Rendahl
Skattenytt, Magazine article 2011
Magazine article

Imposing EU VAT on Unlawful Digital Supplies
Pernilla Rendahl
EC Tax Review, Magazine article 2011
Magazine article



OECD om internationell dubbelbeskattning på momsområdet
Pernilla Rendahl
Svensk skattetidning, Magazine article 2009
Magazine article

Showing 31 - 40 of 45

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

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