Assistant Professor Pernilla Rendahl has received a post-doc grant given by the foundation Stiftelsen TOR/Skattenytt.
This is the first year the foundation is giving post-doc grants. The grant of 150 000 SEK is based on a research project called "Cross-Border Taxation of Media Services: a comparative analysis of the functioning of the EU VAT in the media sector".
Pernilla Rendahl's research interest covers consumption taxation and cross-border taxation of media and e-commerce. The title of her doctoral thesis is "Cross-Border Consumption Taxation of Digital Supplies - A Comparative Study of Double Taxation and Unintentional Non-Taxation of B2C E-Commerce". The thesis covers a comparative study of the European Community Value Added Tax Law and the Canadian and Australian Goods and Services Tax. Electronic commerce transactions easily cross borders and while lacking international treaties in the area of consumption taxation, there are cases of double-taxation as well as non-taxation, affecting the states´ possibilities to collect tax revenue and the suppliers´ possibilities to foresee the tax consequences of their actions.