Levin College of Law

Bertil Wiman

Visiting Professor of Law

About

Professor Bertil Wiman (b. 1954) is a Professor of Fiscal Law at Uppsala University, Sweden and Director of the research foundation Uppsala Center for Tax Law. He has previously been professor at Stockholm School of Economics (1996-2008) and Umeå University (1994-1995) He completed a J.D. (1981) and Ph.D. (1987) at Uppsala, with a doctoral thesis focusing on transfer pricing, including a comparison of U.S. and Swedish rules. He holds an LL.M. in taxation from University of Minnesota (1983). He regularly participates in PhD-programs at IBFD and other academic institutions and has supervised a number of PhD-candidates. His primary teaching and research interests are domestic, EU and international aspects of corporate taxation, and he has published numerous articles on European Union (EU) tax law, international tax, and books and articles on taxation of companies. He is a member of the The Royal Society of Sciences at Uppsala, and a member of the EU Platform for Tax Good Governance.

Wiman has been a Fulbright scholar (1982-83) and visiting scholar (1987) at the University of Minnesota; a visiting scholar at the University of Munich (1993-94); and a visiting professor at Georgetown University Law Center (2001-02, 2004-05), the Vienna University for Economics and Business (2007, 2010), the University of Florida (2008, 2012, 2016), University of Minnesota (2013), Osaka University (2011) and Meiji University (2014). He also has lectured at numerous universities worldwide. Wiman was a founding member of the European Association of Tax Law Professors (EATLP), and served as its Treasurer 1999-2005, and as its Chairman 2012-2015. He has been Vice President of the International Fiscal Association (IFA) and a member of its Executive Committee 2012-2018, as well as a member of the Board of the Swedish Branch of the IFA.

Education

Ph.D., Uppsala University
LL.M. in Taxation, University of Minnesota
J.D., Uppsala University

Courses

European Taxation - LAW 7931
  • Explore the fundamentals of EU tax law to give an understanding of the tensions between the objectives of the EU and Member States fiscal sovereignty, knowledge of the process of harmonization of tax laws among the member states and of how individuals and businesses are affected in tax matters by the European Union. Focus will be on corporate taxation.
European Law - 6930
  • The European Union currently consist of 28 Member States (UK soon leaving), held together by a legal framework providing, among many other things, fundamental rights on free movement and non-discrimination, aimed at ensuring i.a. an internal market without borders. One of the goals of the course is to provide a basic understanding of the tensions between on one hand the objectives of the EU and on the other hand Member States sovereignty, using examples from tax law on free movement and discrimination. Students will also get a basic understanding of the process of harmonization of (tax) laws among the member states through directives (positive integration). Students will also understand how the institutions of the European Union (the European Council, the Parliament, the European Commission and Court of Justice of the European Union) work and interact. After providing an introduction the course entails, among other things, the importance of EU primary law, i.e. the Treaty on the Functioning of the European Union (TFEU) and the Treaty on the European Union (TEU), for example the principle of non-discrimination and the prohibition on restrictions to cross-border mobility as regards goods, services, persons and capital, and the right to establish a business in another member state. This is sometimes referred to as negative integration. The impact of the TFEU with respect to non-member states (e.g. USA) is also covered.