Katia Cejie

Professor at Department of Law, Professors, Instructors, Researchers

Email:
Katia.Cejie[AT-sign]jur.uu.se
Telephone:
+4618-471 2063
Visiting address:
Trädgårdsgatan 1 och 20, Västra Ågatan 26

Postal address:
Box 512
751 20 UPPSALA

Short presentation

I am a professor in fiscal law, mainly focusing on direct taxation in cross-border settings. I have published five books and approximately 70 articles, chapters in books etc. I love teaching and am the program director of our one year Master program in Comparative and International Taxation (60 ects). I have received prices and awards for excellency in both research and teaching.

In addition to research and teaching I am the editor and publisher of the Swedish Journal SkatteNytt.

Keywords: tax law eu tax law exit taxes social security contributions direct taxation comparative tax law individual income taxation

This paragraph is not available in English, therefore the Swedish version is shown.

Jag tog examen 1999 och arbetade flera år vid Skatteverket. Från år 2001 har jag undervisat regelbundet vid juridiska fakulteten där jag också har disputerat (2010), blev docent (2014), excellent lärare (2017) och professor (2021). Läsåret 2020/2021 är jag ordförande i den tillfälliga arbetsgruppen för studenternas psykiska välmående och arbetar därutöver mycket ideellt med dessa frågor.

Min absolut främsta och mest glädjefulla merit är att jag år 2019 tilldelades Uppsala universitets fria pedagogiska pris på temat "Pedagogiska insatser för jämställdhet och lika villkor".

Jag programansvarig för vårat ettåriga Masterprogram Comparative and international Taxation. Jag undervisar även på Terminskurs 5, olika fördjupningskurser och doktrandutbildningar samt handleder examensarbeten.

Jag har i mer än tio år varit aktiv i tidskriften Skattenytt (2005-2016). Jag är sedan 2021 huvudredaktör och ansvarig utgivare för tidskriften.

Income Taxes and Social Security Contributions in Cross-border Situations

The overall purpose of this project is to study the joint area of income taxes and social security contributions (and similar levies) in cross-border settings. The main objective is to find legal solutions to problems arising due to mismatches between the two systems applied in cross border situations.

In this project, I will study the combined effects of taxes and contributions levied on income of employment for cross border workers. One purpose is to identify problems and mismatches. These mismatches are something that the individual worker and his /her employer face every day. The complexity and unpredictability of how the legislations are to be applied may deter individuals from taking up work abroad. Within the project, I will study the domestic law of a few different jurisdictions as well as the international legal material applicable. To identify differences and similarities between the jurisdictions as well as within the legal material is necessary to make a solid ground if legitimate legal solutions to the problems identified could be suggested.

Since 2020, I am studying and comparing the legal culture and applicable legislation of Sweden and the People's Republic of China.

The project is financed by the foundation of Torsten Söderberg.

Please contact the directory administrator for the organization (department or similar) to correct possible errors in the information.

Katia Cejie