Jérôme Monsenego
About me
Professor of International Tax Law
Jérôme Monsenego is a full professor of international tax law at Stockholm University, and Chairman of IFA Sweden. I obtained my PhD summa cum laude and was awarded an honourable mention by the jury of the IFA Mitchell B. Carroll Prize for my doctoral thesis Taxation of Foreign Business Income within the European Internal Market – An Analysis of the Conflict between the Objective of Achievement of the European Internal Market and the Principles of Territoriality and Worldwide Taxation (IBFD Doctoral Series 2012). I have published articles in English, French and Swedish on various issues of international taxation, a book on transfer pricing (Introduction to Transfer Pricing, Kluwer Law International 2015), and a book on fiscal State aid (Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base, Kluwer Law International 2018) that was shortlisted for the 2019 IBFD Frans Vanistendael Award. I have previously worked as an international tax director at PwC. My main fields of expertise cover State aid law applied to fiscal measures, transfer pricing, the application of the European fundamental freedoms to taxation, and the resolution of cross-border tax disputes.
Teaching
My teaching focuses on international taxation, both at a domestic and transnational level. I have been teaching at various foreign universities, and was visiting professor at the universities of Turin (Italy, 2021) as well as Meiji (Japan, 2019).
Research
My research focuses on EU tax law (including State aid law), transfer pricing, and the resolution of cross-border tax disputes. My current projects concern an update to my book Introduction to Transfer Pricing (planned publication: 2021, Kluwer Law International), an article on the GLoBE rules on minimum taxation, as well as several articles in the area of State aid.
Publications
A selection from Stockholm University publication database
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Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base
2018. Jérôme Monsenego.
BookRead more about Selectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax BaseSelectivity in State Aid Law and the Methods for the Allocation of the Corporate Tax Base analyses the theoretical issues that arise when applying the selectivity test in State aid law to three methods for the allocation of the corporate tax base between the members of multinational enterprises. High-profile cases before the European Commission and the EU courts have indeed intensified scrutiny of the link between State aid law and the taxation of multinational enterprises. Certain decisions have raised questions about fiscal sovereignty and the interpretation of the rules on State aid – in particular the notion of selectivity – which have not been addressed in detail by the existing research. The combination of the evolution of the notion of selectivity in State aid law, on the one hand, and the need to adapt the rules for the taxation of the profits of multinational enterprises to the modern economy, on the other hand, makes it necessary to assess whether existing, as well as alternative rules for the allocation of the corporate tax base might entail a selective treatment.
Show all publications by Jérôme Monsenego at Stockholm University