Dr. Pernilla Rendahl

Biography

Pernilla Rendahl is a professor at the University of Gothenburg whose research focuses on tax law and its implications for societal challenges. Her work addresses the use of environmental taxes to reduce ecological impacts and examines the rationality, legitimacy, and functionality of national and international norms, particularly in the context of digitization and increased cross-border trade. Rendahl defended her doctoral thesis on cross-border consumption taxation of digital services in 2008, proposing guidelines for the OECD and EU to tackle issues of double taxation and double non-taxation in value-added tax. Over the past fifteen years, she has extensively researched sustainable tax policies, emphasizing the challenges presented by parallel legal developments in tax law, which is notably intriguing due to the interplay of political mechanisms and diverse legislative frameworks at various levels. Currently, she leads a research project financed by the Torsten Söderbergs foundation, focusing on contextualization to promote increased tax fairness in Sweden.

Research Interests