Nyström, Wilhelm

I am a doctoral candidate in tax law at the SSE Center for Business Law (CBL), supervised by Dr. Jesper Johansson. In my thesis, which revolves around cross-border taxation of corporate profits, I consider the extent to which so-called linking rules (broadly construed) achieve their desired objectives. 

Prior to joining the SSE, I earned a law degree from Oxford University and a master's degree in international tax law from Lund University. I have since worked for the Swedish Tax Agency and Ernst & Young.

My latest publication revisited the CFC rules in the EU's Anti-Tax Avoidance Directive, considering in particular their compatibility with the fundamental freedoms. The paper was published in InterTax.