Business Law
In the broader sense the subject of business law includes basically all economically related laws that affect the industry and business. The aim with the research is above all to create new knowledge of how different parts of the business law field interact with each other.
The main part of the research is related to accountancy law, company law and fiscal law, and the borderland between these disciplines includes national as well as international issues. The purpose is to expand the research to other fields of the law, e.g. fiscal criminal law and interface towards accountancy law, fiscal administrative law, and audits.
A high level of knowledge of the subject is also ensured by the writing of textbooks, the establishment of a network for academics and others who are active within the field, as well as through contacts with relevant partners in academic or business context.
Current research
During later years the research in the subject business law has focused on accountancy law and the relation between accounting and taxation. This has, among other things, resulted in a book about accountancy issues in tax practices and articles about changed balance, relation between account and taxation as well as various standardisation issues in the accountancy field.
One of the current research projects deals with cross-border result balancing between closely related companies. The business law element in the project is connected to accountancy law policies on allocation of earnings and the question if these can form a basis for the fiscal allocation of a cross-border group’s fiscal result. The project is carried out in cooperation with researchers from the fiscal law field. A future research subject within business law is the dividing line between equities and borrowed capital in funding of business.
Contact
Network
Centrum för Skatterätt/Skatterättsligt forum
Researcher
Jan Bjuvberg, Senior Lecturer