Axel Hilling

Senior Lecturer, Associate Professor

Research areas and keywords

UKÄ subject classification

  • Law

Keywords

  • Taxation, Tax Law

Research

Aggressive tax planning, a subject of increasingly interest in Sweden and abroad, comprises transactions between companies and their owners with the primary drive of eliminating the parties´ tax expenses as far as possible without breaking the law.  These strategies has been recognized as serious threats to tax bases of several states, but also as accelerators to the increasingly unequal allocation of resources among the citizens in societies. From a tax law perspective these effects could be criticized based on the equality principle, which is fundamental in most tax systems. Aggressive tax planning is thus a situation when tax law is applied in a manner that gives effects contrary to its fundamental values – a startling situation that requires a critical examination of the law.

My research is taking on the challenge of analyzing law that allow aggressive tax planning, and to present methods and solutions for interpreting, applying and regulating in a way that better than today communicate societal values – equality for example – and which legal effects reflects these values.

Teaching

I have extensive teaching experience in Swedish and international tax law. I teach at all levels at the LUSEM as well as at the Law Faculty. In addition, I have supervised and examined numerous bechelor and master theses of which several have won awards in national contests.

1. Teaching/Course responsibility:

- Role (responsible for the course, lecturer, teaching assistant): RESOPONSIBLE FOR THE COURSE

- Course name: BESKATTNINGSRÄTT II

- Course code: HARG09

- Number of clock hours: 104

 

- Role (responsible for the course, lecturer, teaching assistant): LECTURER

- Course name: BESKATTNINGSRÄTT I

- Course code: HARA19

- Number of clock hours: 16

 

- Role (responsible for the course, lecturer, teaching assistant): RESPONSIBLE FOR THE COURSE

- Course name: INTERNATIONELL BESKATTNING

- Course code: HARH11

- Number of clock hours: 104

 

- Role (responsible for the course, lecturer, teaching assistant): LECTURER

- Course name: AFFÄRSJURIDISK KANDIDATKURS MED EXAMENSARBETE

- Course code: HARH01

- Number of clock hours: 16

 

- Role (responsible for the course, lecturer, teaching assistant): LECTURER

- Course name: EUROPEAN AND INTERNATIONAL TAXATION – DIRECT TAX

- Course code: HARN58

- Number of clock hours: 8

 

- Role (responsible for the course, lecturer, teaching assistant): LECTURER

- Course name: T4: Offentlig rätt: förvaltningsrätt med kommunalrätt, förvaltningsrätt, socialrätt, miljörätt och skatterätt H18 (ges av Juridiska fakulteten)

- Course code: X

- Number of clock hours: 120

 

- Role (responsible for the course, lecturer, teaching assistant): LECTURER

- Course name: EU-SKATTERTÄTT MED INTERNATIONELL BESKATTNING

- Course code: HARG19

- Number of clock hours: 44

 

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2. Supervision of theses (including theses completed by Feb-19):

Undergraduate level (number of theses 2018): 4

 

Master level (number of theses 2018): 4

 

3. Examiner of theses (including theses completed by Feb-19):

Undergraduate level (number of theses 2018): 3

 

Master level (number of theses 2018): 0

 

 

4. Briefly describe development work in education – renewal of curriculum and/or pedagogical development:

 

 

5. Involvement of guest teachers:

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- Course code:

- Name of guest teacher and company/organization:

 

- Course name:

- Course code:

- Name of guest teacher and company/organization:

 

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- Name of guest teacher and company/organization:

 

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6. Programme responsibility (name of programme)

 

 

7. Additional work in education (e.g. planning, implementation, and pedagogical leadership)

 

 

 

8. Briefly describe your work with IT-supported teaching and learning

 

 

9. Production of cases, publications on teaching and learning, teaching materials and textbooks

 

Outreach

Being in charge of the seminar series, Lund Tax Acadamy (Lunds skatteakademi) I regulary arranged public tax seminars. As from year 2011 until year 2016 the tax Academy have arranged 30 seminars.

Recent research outputs

Axel Hilling, Niklas Sandell & Anders Wilhelmsson, 2019 Apr 9, In : Derivatives & Financial Instruments. 21, 2, 11 p.

Research output: Contribution to journalReview article

Axel Hilling & Ostas, D. T., 2018 May 14, Wolters Kluwer.

Research output: Other contributionWeb publication/Blog post

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