Cécile Brokelind
Professor
Publications
Displaying of publications. Sorted by year, then title.
Digitalization of the Global Economy and the OECD Reform of MNE’s Corporate Income Tax : Background, Challenges, and Issues
Cécile Brokelind
(2025) Taxation in the Digital Era: Economic, Legal, and Policy Challenges , p.105-124
Book chapterLiber Amicorum prof.dr. Bruno Peeters : Interdisciplinary or Multidisicplinary Studies of Taxation? The Case of DIGITAX
Cécile Brokelind
(2025) Liber Amicorum prof.dr. Bruno Peeters , p.55-68
Book chapterShaping Tomorrow’s Taxation: Why Sweden Needs an Interdisciplinary Research Center
Lotta Björklund Larsen, Cécile Brokelind, Åsa Hansson, Teresa Simon Almendal
(2024) Skattenytt, 2024 p.647
ArticleThe scope of Pillar Two
Cécile Brokelind
(2024) The 'Pillar Two' Global Minimum Tax , p.84-103
Book chapterInterest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital
Cécile Brokelind, David Kleist
(2023) European Taxation, 63 p.234-246
ArticleRättsfallskommentar: EUdomstolens förenade mål av den 22 november 2022, C-37/20 och C-206/20 WM och Sovim SA mot Luxembourg Business Registers1
Cécile Brokelind
(2023) Svensk skattetidning, 2023 p.196-207
ArticleThe Power to Tax in International and EU Tax Law: Who Is Sitting Behind the Wheel?
Cécile Brokelind
(2023) The power to tax : Swedish Studies in European Law Volume 14 , p.191-205
Book chapterCan the Single-Tax-Principle Justify Anti-Avoidance Rules? The Case of Corporate Income Tax
Cécile Brokelind
(2023) EU Value Added Tax and Beyond - Essays in Honour of Ben Terra
Book chapterPRA Group case note
Cécile Brokelind
(2022) Highlights and Insights on European Taxation, 2022
ArticlePeter J. Wattel The Entertainer
Cécile Brokelind
(2022) Rara Avis: Liber Amicorum Peter J. Wattel , p.33-37
Book chapterLes présomptions en droit fiscal suédois
Cécile Brokelind
(2022) Revue européenne et internationale de droit fiscal/European and international journal of tax law, 2022 p.217-224
ArticleEtt skattesystem för Sverige i en global värld : Några EU-rättsliga aspekter på förslagen för ett skattesystem för Sverige i en global värld
Cécile Brokelind
(2022) Ett skattesystem för Sverige i en global värld: Några EU-rättsliga aspekter på förslagen för ett skattesystem för Sverige i en global värld
Chapter in ReportDirect Taxation and the Future of EU Harmonization: Lessons from Past Experiences
Cécile Brokelind
(2022) GREIT Series
Book chapterAn Overview of Legal Issues Arising from the Implementation in the European Union of the OECD’s Pillar One and Pillar Two Blueprint
Cécile Brokelind
(2021) Bulletin for International Taxation, 75 p.212-219
ArticleFrankrikes nya socialavgift är en avräkningsbar skatt
Cécile Brokelind, Cecilia Gunne
(2020) Svensk skattetidning, 2020 p.215-221
ArticleTime and Tax: Issues in International, EU, and Constitutional Law, W. Hashlehner, G. Kofler and A. Rust (editors), Kluwer Law International, 2018
Cécile Brokelind
(2020) Intertax, 48 p.836-840
Review (Book/Film/Exhibition/etc.)EU Tax Law and The Return of the Nation-State
Cécile Brokelind
(2020) The European Union and the Return of the Nation State : Interdisciplinary European Studies , p.139-165
Book chapterTax Sustainability in an EU and International Context
(2020) GREIT Series
Anthology (editor)Gränserna för den nationella skattesuveränitet i förändring : Fallstudie av Företagsbeskattningen i Europeiska unionen
Cécile Brokelind
(2020) Europarättslig tidskrift , p.517-524
ArticleCoordination of Negotiation of Member States' Double Tax Treaties with Third States in a Post BEPS and Post-ATAD Era: The Case of Hybrid Mismatches
Cécile Brokelind
(2019) GREIT Series , p.219-238
Book chapterLa protection des bases d’imposition dans le droit de l’Union européenne : tendances actuelles.
Cécile Brokelind
(2019) Revue des affaires européennes, 2018 p.599-610
ArticleL'évasion fiscale en droit fiscal suédois
Cécile Brokelind
(2019) Revue européenne et internationale de droit fiscal/European and international journal of tax law, 2018 p.481
ArticleNationalstatens återkomst och EU-skatterätten
Cécile Brokelind
(2019) Europaperspektiv , p.155-185
Book chapterThe Anti-Tax Avoidance Directive under Scrutiny: A Matter of Competence?
Cécile Brokelind
(2019) International Taxation in a Changing Landscape: Liber Amicorum in Honour of Bertil Wiman , p.45-57
Book chapterEuropean Tax Integration: Law, Policy and Politics : Smaller Countries vs Bigger Countries: How can their voices and goals being harmoniously reconciled
Cécile Brokelind
(2018) GREIT Series , p.155-171
Book chapterFree Movement and Tax Base Integrity
Cécile Brokelind, Peter Wattel
(2018) Fiscale studieserie, 1 p.339-359
Book chapterA EUF-fördraget (EU-domstolens domar 2017, direktskatt)
Cécile Brokelind, Jesper Johansson
(2017) Skattenytt , p.360-447
ArticlePensioen Metall Technie, comment on HFD .2668-12 and 2847-12
Cécile Brokelind
(2017) Highlights and Insights on European Taxation, 2017 p.29-35
ArticleMigrerande äldre inom EU
Cécile Brokelind, Martina Axmin
(2017) Äldrerätt- ett nytt rättsområde , p.155-172
Book chapterProlonged Working Life and Flexible Retirement in Public and Occupational Pension Schemes
Andreas Inghammar, Cécile Brokelind, Per Norberg
(2017) Elder Law: Evolving European Perspectives , p.229-256
Book chapterPunkskatt på energi i Sverige
Cécile Brokelind
(2017) Festskrift till Christina Moëll , p.43-53
Book chapterMigrant pensioners - taxation and healthcare issues in the EU
Cécile Brokelind, Martina Axmin
(2017) Elder Law: Evolving European Perspectives on Elder Law , p.257-286
Book chapterInteractive law building and EU tax law
Cécile Brokelind
(2017) GREIT Series , p.1-20
Paper in conference proceedingCompeting Constitutional Concepts Relevant for International Taxation: Prohibition of Tax Subsidies
Cécile Brokelind
(2016) GREIT Series , p.137-164
Book chapterBook reviews 2016
Cécile Brokelind, Inge Langhave Jeppesen
(2016) Nordic Tax Journal, 2016 p.128-132
Review (Book/Film/Exhibition/etc.)Les droits d’accise sur l’énergie en Suède
Cécile Brokelind
(2016) Revue européenne et internationale de droit fiscal/European and international journal of tax law , p.329
ArticleAnti-Directive Shopping on outbound dividends in the light of the pending case Holcim France C-6/16
Cécile Brokelind
(2016) European Taxation , p.394-399
ArticleIntellectual Property, Taxation and State Aid law
Cécile Brokelind
(2016) MPI studies in Tax Law and Public Finance , p.221-245
Paper in conference proceedingGränsdragning mellan skatt och socialavgifter
Cécile Brokelind, Cecilia Gunne
(2015) Svensk skattetidning , p.54-66
ArticleComment on the formal investigation against Swedish interest deduction limitation rules
Cécile Brokelind
(2015) Highlights and Insights on European Taxation, 2015 p.13-17
ArticleComment on the ECJ's case De Ruyter C-623/13
Cécile Brokelind
(2015) Highlights and Insights on European Taxation , p.20-22
ArticleLegal Issues in Respect of the Parent-Subisidiary Directive as a Follow-up of the BEPS project
Cécile Brokelind
(2015) Intertax, 43 p.816-824
ArticleThree New Swedish Direct Taxation Cases on their Way to the ECJ?
Cécile Brokelind
(2014) European Taxation, 54 p.385-391
ArticleTax Incentives, Tax Expenditures Theories in R&D: The Case of Sweden
Cécile Brokelind, Åsa Hansson
(2014) World Tax Journal, 6 p.168-200
ArticlePrinciples of law: Function, Status and Impact in EU tax law
(2014)
Anthology (editor)Tax incentives, tax expenditures theories in R&D, the case of Sweden
Cécile Brokelind, Åsa Hansson
(2013)
Paper, not in proceedingPending cases at the European Court of Justice in 2012 in direct tax
Cécile Brokelind
(2013) Svensk skattetidning , p.116-131
ArticleCase Note on Åkerberg Fransson C-617/10
Cécile Brokelind
(2013) European Taxation, 53 p.281-289
ArticleArticle 10
Cécile Brokelind
(2013) Modèle de Convention Fiscale OCDE concernant le revenu et la fortune , p.356-383
Book chapterWorkers mobility, social security issues and taxation of frontier workers, the case of pensions
Cécile Brokelind
(2013) Movement of persons and Tax Mobility in the EU: Changing Winds , p.329-352
Book chapterA Comment on the ECJ ruling C-617-/10 Åkerberg Fransson
Cécile Brokelind
(2013) Highlights and Insights on European Taxation
ArticleCase note on Scania Metall case of 15 March 2013 by the Swedish Supreme Administrative Court
Cécile Brokelind
(2013) Highlights and Insights on European Taxation
ArticleThe Outreach of EU Law in Direct Tax Law, a Brief Introduction
Cécile Brokelind
(2012) , p.207-214
Paper, not in proceedingRiskkapitalstöd i Sverige - ett riskfyllt företag?
Maria Fritz, Cécile Brokelind
(2012) Svensk skattetidning, 2012 p.220-239
Specialist publication articlePending Court of Justice of the European Union Cases
Cécile Brokelind
(2012) European Taxation , p.383-391
ArticleAktuella mål avseende direkta skatter vid EU-domstolen
Cécile Brokelind
(2012) Svensk skattetidning, 79
ArticleRisk Capital Incentives, a Risky Business?
Cécile Brokelind
(2012) European Taxation, 52 p.11-20
ArticleDoes Article 50 of the Charter of Fundamental Rights Apply Only to Cross-Border Situations?
Cécile Brokelind
(2011) Highlights and Insights on European Taxation , p.21-25
ArticleComment on Comm vs Austria on fiscal representatives, Highlights and Insights on European Taxation
Cécile Brokelind
(2011) Highlights and Insights on European Taxation , p.34-41
ArticleThe Role of EU in international tax policy and Human Rights: Does the EU need a policy on taxation and Human Rights?
Cécile Brokelind
(2011) Human Rights and Taxation in Europe and the World , p.113-128
Book chapterInternpriserna i gemenskapsrätten har äntligen kommit inför EGD i målet SGI (C-311/08)
Cécile Brokelind
(2010) Svensk skattetidning , p.82-89
ArticleBetyder rätten att välja behandling som bosatt att de icke bosatta inte längre discrimineras?
Cécile Brokelind
(2010) Svensk skattetidning , p.564-573
ArticleSTEKO Industriemontage GmbH. Deduction of depreciation of holdings in non-resident companies.
Cécile Brokelind
(2009) Highlights and Insights on European Taxation
ArticleEnhancing Taxpayers’Community Rights: A Tax Board for Advanced Rulings in EC Tax Law at the ECJ?
Cécile Brokelind
(2009) Legal Remedies in European taxation , p.112-135
Paper in conference proceedingLes relations entre l’administration fiscale suédoise et les contribuables
Cécile Brokelind
(2008)
ReportPrövningstillstånd i förhandsbeskedsärenden-ett nygammalt förslag
Cécile Brokelind, Leif Mutén
(2008) Svensk skattetidning , p.568-572
ArticleThe Acte Clair Doctrine arising from the ECJ’s DirectTax Case Law from a Swedish perspective: Use or Misuse?
Cécile Brokelind
(2008) [Host publication title missing] , p.453--488
Paper in conference proceedingExit Taxation, Commission infringement procedure against Sweden
Cécile Brokelind
(2008) Highlights and Insights on European Taxation
ArticleTowards a Homogeneous EC Direct Tax Law: Assessment of the Member States’ Responses to ECJ Case Law
(2007)
Anthology (editor)Lindex-målet: fortsättning och slut?
Cécile Brokelind
(2007) Svensk skattetidning , p.650-661
ArticleKoncernbeskattningens framtid efter EGDs dom i målet Oy AA
Cécile Brokelind
(2007) Svensk skattetidning , p.529-537
ArticleThe ECJ Bouanich case: The capital gains and dividend classification of share buy backs in Swedish tax Law
Cécile Brokelind
(2006) European Taxation , p.268-275
ArticleSuède: L’impact de la jurisprudence communautaire sur le juge de l’impôt direct en matière de fiscalité des groupes de sociétés, L’année fiscale
Cécile Brokelind
(2006) Presses Universitaires de France (PUF) , p.138-146
ArticleThe Evolution of International Tax Law Applied To Global Trade
Cécile Brokelind
(2006) Intertax, 34 p.126-131
ArticleGroup Taxation and CFC Rules in Swedish Tax Cases
Cécile Brokelind
(2005) Tax Notes International, 39 p.237-242
ArticleSwedish Supreme Administrative Court Rejects Reference to ECJ Regarding Application of EC Parent-subsidiary Directive
Cécile Brokelind
(2005) European Taxation , p.323-330
ArticleDiscussion of Some Legal Issues Raised by the Introduction of the Euro
Cécile Brokelind
(2004) CFE Working Paper Series ; 25
Working paperÅttonde EATLP mötet i Paris - en innehållsöversikt
Cécile Brokelind
(2004) Svensk skattetidning , p.557-565
ArticleBusiness taxation within and across the borders of the European Union. Treaty principles and their impact on the construct of the rules on free movement in relation to national tax measures
Sture Bergström, Cécile Brokelind, Anette Bruzelius, Carl Michael Quitzow, Mats Tjernberg
(2003) Scandinavian Studies in Law, 44 p.2-14
Book chapterUne interprétation de la directive sociétés mères et filiales du 23 juillet 1990
Cécile Brokelind
(2000)
Doctoral Thesis (monograph)