According to the citation, in his thesis, he has provided a well-structured analysis of a highly topical income tax law issue. Using legal-dogmatic and EU law methods, he mapped Swedish limitation rules and EU law and examined the possibilities and constraints of restricting the freedom of establishment through national legislation. Furthermore, he analyzed the investigative proposals and found that they clearly eliminate the risk of unlawful restrictions on the freedom of establishment, while also presenting relevant criticism of the proposals for, among other things, implying an overly mechanical application of the rules, which limits commercially driven business activities. The thesis thus adds important perspectives on the design of income taxation. Additionally, according to the citation, he demonstrated an understanding of the importance of legislation considering the requirements for freedom of establishment and using clear criteria to ensure sound legal certainty.
The thesis supervisor was Professor Mats Tjernberg.