David Kleist

Professor

Department of Law

Telephone

+46 31-786 39 95

Mail

david.kleist@law.gu.se

Visiting address

Vasagatan 1

41124 Göteborg

Room number

C409

Postal address

Box 650

40530 Göteborg

About David Kleist

My areas of research interest include a wide range of tax law issues, with a focus on international tax matters and corporate taxation. In my research I have, among other things, dealt with topics relating to double tax treaties, dividend taxation, tax in connection with M&A, tax relating to trusts and tax litigation. I have a background in private practice and many of my research projects have originated in issues that I have come across as a practicing tax lawyer. I strive to maintain and develop my contacts with practicing lawyers and welcome discussions on current tax matters – please feel free to give me a call or send me an e-mail if you have a tax issue that you would like to discuss.

My teaching includes the required course Basic Taxation and the elective courses International Tax Law (for which I am the course coordinator) and Corporate Taxation. I have also been doctoral thesis co-supervisor for Patrik Emblad until his dissertation in 2020.

As of 2015, I am the chairman of the Tax Law Association in Gothenburg. I am also a deputy board member of the Swedish branch of International Fiscal Association, a deputy board member of the Nordic Tax Research Council and a member of the scholarship board of the law firm Vinge.

On other web sites

Research areas

Tax law

Teaching areas

International Tax law
Corporate Tax Law

Selected publications

The Implementation in Sweden of the General Anti-Avoidance Rule of the Anti-Tax Avoidance Directive. Nordic Tax Journal. 2023:1, p. 1-9.

Implementation of the ATAD Rules on Controlled Foreign Companies – A Nordic Member State Perspective, European Taxation. 2021:10, p. 425-439 (with Koerver Schmidt, P, and Lindgren, J.).

DAC6 Implementation in Sweden. European Taxation. 2021:1, p. 21-28.

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS—Some Thoughts on Complexity and Uncertainty. Nordic Tax Journal, 2018:1, p. 31-48.

Trusts and Foreign Foundations in Swedish Tax Law. Trusts & Trustees. 2011 (6) p. 622-629.