Magnus Kristoffersson

About Magnus Kristoffersson

Magnus Kristoffersson is an associate professor in law. He has a broad research interest ranging from traditional income taxation to the field of digitalisation and taxation, where he investigates how digital platforms, artificial intelligence and blockchain technology affect the tax system and tax administration. He is also the research leader of the research group in Tax Law. Magnus is also the initiator and founder of the FIRE research consortium.

Magnus Kristoffersson holds a LL.M (1992) and a LL.D (1999) in tax law from Uppsala University. He also has extensive experience as a practising lawyer in the field of mergers & acquisitions.

At Örebro University, Magnus mainly teaches tax law at both undergraduate and graduate level. Currently he is the WP leader for WP5 in the NEOLAiA EU Unviversity which covers the area of research development. He has also been vice dean of the Faculty of HS between 2018 and 2020, and a member of the university's internationalisation council.

Curriculum Vitae

Research profile

I am since 2018 full time senior lecturer in tax law at Örebro University. My research interest tax law, accounting regulation, legal tech and digitalization. After defending my thesis in 1999 at Uppsala University I worked in the private sector for almost 20 years.

Higher education degrees

• 1992 LL.M. Uppsala University, Sweden.

Degrees

• 20 May 1999, Doctor of law (LL.D.) in tax law, Uppsala University.
• 15 Junee 2023, Associate Professor, Docent

Other courses

• 2019 Nyfiken på ledarskap, Örebro University
• 2019 Pedagogisk grundkurs UP1, Örebro University
• 2019 Supervising Research Students, Örebro University

Employments etc

• 2024 – Associate Professor Mälardalens University (part time)
• 2024 – WP-leader, WP5, NEOLAiA EU University.
• 2023 – ongoing Associate Professor Örebro University
• 2018- ongoing Senior Lecturer Örebro University
• 2019-2020 Vice Dean HS Faculty, Örebro University
• 2006-2018 Self Employed Legal Advisory Firm
• 2016-2017 CEO Blick Event
• 2004-2006 Svalner Skatt & Transaktion (Managing Partner)
• 2000-2006 Senior Lecturer Part Time Uppsala University and Lunds University.
• 2000-2004 Senior Tax Manager and Director EY Stockholm
• 1998-2000 Tax Manager KPMG Stockholm/Malmö 
• 1994-1998 Doctoral Candidate Uppsala University
• 1992-1994 Guest Senior Lecturer Uppsala University
• 1990-1992 Amanuens and lecturer Uppsala University.

Supervision Doctoral Student

• Daniel Andersson, Tax Law since fall 2021. Main supervisor.

Funding

• Riksbankens Jubileumsfond, inititation grant, 617 000 SEK.
• Erasmus Contact Grant Salerno 2024.
• Erasmus Contact Grant Rijeka 2024.
• Eresmus Teacher Exchange Grant 2024.
• European Commission, Poline project 2023-2024 (co-applicant) 7 MSEK.
• Nordic Tax Research Council 2000, Post Doc Grant 50 000 SEK.
• KK Foundation, Vadym Tsymbal, Tax Administration 3.0 from a Ukrainian perspective, 2022, app 2,1 MSEK
• Initiation funding from Riksbankens Jubileumsfond 2021, 439 678 SEK (main applicant Eleonor Kristoffersson)
• Nordic Tax Research Council 2022, Nordic Corporate Tax Bases and Nordic Smart Government & Business, Grant app. 100 000 SEK.
• Erasums Contact travel grant University of Naples in 2023.
• Humanistiska och samhällsvetenskapliga forskningsrådet (predecessor to Vetenskapsrådet), 1994, 1995, 1996, three years of funding during my doctoral candidate studies.
• Travel grants from TOR/Skattenytts foundation.
• Travel grants Nordic Tax Research Council
• Emil Heijnes Research Foundation (publishing grant).

Teaching

• Accounting for Lawyers (including course responsibility and examinator).
• Administrative Law (including course responsibility and examinator).
• Constitutional Law (including course responsibility and examinator).
• Contract Law (including course responsibility and examinator).
• Corporate Law (including course responsibility and examinator).
• Criminal Law.
• Data Protection Regulation (including course responsibility and examinator).
• Doctoral Candidate Research Course: Academic Seminars (including course responsibility and examinator).
• Family Law.
• Law and digitalisation (including course responsibility and examinator).
• Procedural Law.
• School Law.
• Swedish and International Tax Law (including course responsibility and examinator).

Other Academic Experiences

• WP leader WP5 NEOLAiA EU University.
• Board member TOR/Skattenytts Foundation since January 2024.
• Member of the Supervisor Committee, legal department, Örebro University since fall 2021.
• Member of the Educational Committee, legal department, Örebro University since fall 2022.
• Member of the Board of Internationalisation at Örebro University, 2019-2020.
• Founder of the FIRE project in fall 2021 by which I have built up a research consortium of 40 researcher from 12 different countries and been main responsible for two international workshops and one international and interdisciplinary conference (10-11 November in Örebro).
• Arranging an international tax conference 27-28th of December 2019 in Sweden on the subject taxation in Sweden and South Korea.Invited speaker on more than 10 academic conferences including 5 international conferences (Belgium, Denmark, Seychelles, South Korea and Sweden).
• Guest teacher at Salzburg University Summer School in 2022.
• Invited speaker University of Seoul, 2019 – 2023.
• Invited speaker University of Bergen pedagogical conference, 2023.
• Invited speaker University of Stavanger, tax law conference, 2023.

External assignments
Invited speaker

• Bokföringsnämden (Swedish Accounting Regulation Board), 2022
• Invited speaker NEA (Swedish Association for Electronic Business), 2022.
• Invited speaker SBR-gruppen (the group consists of the Swedish Tax Authorities, Swedish Corporate Registration Office and Swedish Statistics), 2022 and 2023.
• Member of the dialogue group of the SBR-groups
• Invited speaker Visma Spcs, 2022.

 Latest Publications

• (2024) The Concept of Robot Judges Using Generative Artificial Intelligence and the Rule of Law, chapter in book (Rule Of Law Anthology, ed Rigmor Agren, Iustus 2024).
• (2024) The Principle of Legality and the Rule of Law, chapter in book co-authored with Eleonor Kristoffersson, chapter in a book (Rule Of Law Anthology, ed Rigmor Agren, Iustus 2024).
• (2023) Rapporteringsskyldighet för plattformsoperatörer enligt DAC 72023Ingår i: Svensk skattetidning, ISSN 0346-2218, nr 2, s. 101-109 (samförfattad)
• (2023) Förvärv av underskottsföretag genom skuld-substitution – några tankar med anledning av Hoist-målet och stopplagstiftning. Svensk skattetidning, ISSN 0346-2218, nr 4, s. 260-274.
• (2023) Proceedings from the First Annual International FIRE Conference: 10th–11th of November 2022, Örebro University, Sweden (editor).
• (2023) An overview of the FIRE Research Project, In: Proceedings from the First Annual International FIRE CONFERENCE 10th–11th of November 2022, Örebro University, Sweden / [ed] Magnus Kristoffersson, Uppsala: Iustus förlag, 2023, s. 15-42, Chapter in an Anthology
• (2022) Beskattning av aktiegåvor till stiftelser, Svensk Skattetidning nr 5, 2022, p. 388-398.
• (2022) Något om vetenskapsteori, rättsdogmatik och skatterättsliga avhandlingar under 2010-talet. In: Festskrift till Robert Påhlsson, Iustus 2022, p. 251-273.
• (2022) Tax Administration 3.0 – digitalisering av finansiell information mot bakgrund av en OECD- rapport, Svensk Skattetidning nr 1, 2022, p. 5-27.
• (2021) Legal Tech and Sustainable Development: Cost as a Barrier to Equal Access to Justice and the Use of Legal Tech Solutions, In: Law and Sustainable Development: Swedish Perspectives / [ed] Eleonor Kristoffersson; Mais Qandeel, Uppsala: Iustus förlag, 2021, p. 69-94.
• (2020) Utbildningen av framtidens jurister, In: Vänbok till Sverker Scheutz: Om rätt att undervisa rätt / [ed] Hans Eklund, Lotta Lerwall, Anna-Sara Lind, Uppsala: Iustus förlag, 2020, p. 379-401.
• (2020) Visselblåsning och arbetsmiljö i offentlig verksamhet, In: Rättsvetenskap - nu och i framtiden: En antologi från ämnet Rättsvetenskap / [ed] Annina H Persson, Örebro: Örebro University, 2020.
• (2019) The GDPR and E-Commerce Businesses not based in the EU, In: Proceedings of GSRD International Conference, Seoul, South Korea, 20th July, 2019, World research library , 2019, p. 23-29.

Under publication

• (2024) Tax Administration 3.0 (book chapter, in WCLF Tax und IP Gesprächband 2023, editor Wolfgang Kraft.

 Current research projects

• Tax Administration 3.0 in relation to Ukraine (project leader with PhD Vadym Tsymbal as researcher).
• Accounting and blockchain, practical approach together with Gakushin University in Japan.
• Nordic Corporate Tax Bases and Nordic Smart Government & Business (monography).
• Skatterättsdogmatik och teknologi (monography)
• Sambandet mellan redovisning och beskattning (text book)
• Standard Business Reporting (co-operation with Bolagsverket, Skatteverket and SCB)
• POLINE - Legal Principles and AI