Cécile Brokelind

Professor

Research areas and keywords

UKÄ subject classification

  • Law

Keywords

  • EU Tax Law, International Tax Law, Taxation , Business law, Tax law

Research

My research deals with international tax law, and more specifically, the development of the rule of law in the European Union and other international organizations in the field of direct taxation. In the mid-90s I started to focus on the EU Parent-Subsidiary directive and group taxation in the EU as well as cross-border taxation of royalties and technology transfers. More recently, my focus is on human rights and taxation, and individual taxation of cross-border pensions. On a more theoretical level, I am involved in the assessment of tax laws retrospectively, especially in light of the State aid prohibition in the EU. My research also aims to initiate a dialogue with economists in selected interdisciplinary fields of study.

Teaching

My areas of teaching are EU tax law, tax law and business law. I mainly teach on the advanced level, and I am responsible for the Masters of European and International Tax Law (MEIT) programme: teaching around 200 hours a year.

1. Teaching/Course responsibility: 

1) MEIT 2017/18- Programme director-as from 1 january- teacher

- Course name: European and International Taxation- direct taxation- VT18

- Course code: HARN 58 VT18

- Number of clock hours (examination: 6x4= 24, teaching= 20x4=80; admin= 40) 144

 

2) MEIT 2017/18 Programme director -as from 1 january- Course responsible, teacher

-Course name: Thesis MEIT VT17- 3 students tutoring+ 6 students examination

- Course code: HARN 60 VT18

- Number of clock hours: (Examination:5x4= 20+ teaching=4x4=16+ supervision3x6=18+ admin=40= 94): 

 

3) MEIT 2018/19 HT 18 : Programme Director, course responsible togehter with Marta Papis Almansa, teacher

Course name: European and International Taxation- direct taxation- HT18

- Course code: HARN 48 HT18 and HARN 49 HT18

- Number of clock hours (examination: 10x4= 40, teaching : 51x4=204; admin= 40) 284

 

 

4)Summer School in Lisbon law Faculty (ERASMUS)- Lecturer-

No code- 32klockhours 17 -20 juni 2018.

 

5) Internationell beskattning: Course responsible, teacher

-Course name: internationell beskattning

-Course code: HARG 19

Number of clock hours: (Examination : 4, teaching=17x4 = 68, administration= 40)= 112

 

6) Political Science, EU law, teacher

-Course Name : Political Science, EU law,

- Course code : STVP 34 

-Number of clock hours : 8

 

7) Kandidatuppsats, teacher

-Course name : Affärsjuridisk kandidatkurs med examensarbete

-Course code: HARA 12

- Number of clock hours: (12x4)= 48

 

TOTAL= 722

 

 

 (om ytterligare undervisning fyll i mer nedan)

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

Undergraduate level (number of theses 2018): 3

 

Master level (number of theses 2018): 3

 

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

Undergraduate level (number of theses 2018): between 2 and 4

 

Master level (number of theses 2018): 5

 

 

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

Some changes in the Master’s programme (new programme syllabus adopted) were planned during this year, due to the shortage of personal in the programme and the need to rationalize efforts and present a coherent teaching programme. As from next Masters’ year, the same content as this year will be taught but in a different order. There will first be a course on indirect taxation and then a course on direct taxation, which both will be open to other eligible students in search of 15 credits courses. In other words, we open the possibility to study the courses independently in order to attract more students. The pedagogical approach will have to be adapted, in order to avoid repetitions, which we do not have to worry about in the current shape, since both direct and indirect taxes are dealt with under one specific theme of study. However, this change is necessary to allow an opening to external students

Furthermore, we keep on inviting external guests and even new practitioners to help students connect with the Swedish labour market.

 

5. Involvement of guest teachers: (latest first)

-Name of guest teacher and company/organization: Joel Cooper partner DLA Piper

- Course name: Fundamentals of European and international taxation HT2018

- Course code: HARN 49

 

-Name of guest teacher and company/organization: Omar Tsari Deloitte Malmö

- Course name: Fundamentals of European and international taxation HT2018

- Course code: HARN 49

 

- Name of guest teacher and company/organization: Andrjzej Kowalsowski- Warsaw University.

- Course name: Fundamentals of European and international taxation HT 2018

- Course code: HARN 49

 

Name of guest teacher and company/organization: Alexandra Alm, PhD student Stockholm University

- Course name: Fundamentals of European and international taxation HT2018

- Course code: HARN 48

 

Name of guest teacher and company/organization: Katarina Fast, PhD student, Stockholm University

- Course name: Fundamentals of European and international taxation HT2018

- Course code: HARN 48

 

 

 

 

- Name of guest teacher and company/organizationAssociate Professor Jérôme Monsenego, Stockholm University

- Course name: European and International Taxation- direct taxation- VT2018

- Course code: HARN 58

 

- Name of guest teacher and company/organization: Magnus Brokelind- Mellby gården AB

-Course name: European and International Taxation- direct taxation-VT2018

 Course code: HARN 58

 

- Name of guest teacher and company/organization Associate Professor Peter Koerver Schmidt (CBS)

-Course name: European and International Taxation- direct taxation- VT2018

- Course code: HARN 58

 

- Name of guest teacher and company/organization Caspar Jansen, EY, Amsterdam

-Course name: European and International Taxation- indirect taxation- VT2018

- Course code: HARN 59

 

 

 

6. Programme responsibility (name of programme)

Masters of European and International Tax Law- 2018 onwards.

 

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

 

 

 

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

All courses are organized on the Live@Lund platform including material, instructions, examination and communication with students.Our teacher’s role is to help student argue and take position in legal disputes between taxpayers and the State. This involves a lot of reading and not so much lecturing that could be organized by IT solutions. So, most teaching is still “live” and not digitalized, partly due to the fact that it builds on a live interaction during the class (seminars). We have started thinking on how IT could help replacing this interaction but have not come to any positive idea or suggestion yet.

 

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

 

None at that stage, the offer on the market is big enough to fulfill the needs.

Outreach

After several years of active participation in an editorial committee for a Swedish tax law review, mainly targeting tax consultants, I now prioritize activities for the International Fiscal Association. This is an international organization comprising mainly of tax practitioners. I present seminars on a yearly basis and hold a seat as a board member for the Swedish branch.

 

 

 

 

 

 

Recent research outputs

Cécile Brokelind, 2019 May 31, International Taxation in a Changing Landscape: Liber Amicorum in Honour of Bertil Wiman. Monsénégo, J. & Bjuvberg, J. (eds.). Wolters Kluwer, p. 45-57

Research output: Chapter in Book/Report/Conference proceedingBook chapter

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