Christina Moëll (LL.D.) is Professor of Fiscal Law at the Faculty of Law, Lund University, Sweden. Before joining the Law Faculty in 1997 Moëll served at the Administrative Court of Appeals in Gothenburg. Her research has followed two main themes, taxes on international trade and administrative and procedural matters in tax law. The subject of her doctoral thesis is “Harmonized Customs Tariffs”. Her second monograph deals with the “Principle of Proportionality in Tax Law” and her third monograph is a study on “Rules of Origin in the Common Commercial and Development Policies of the European Union”. The latter highlights the relationship between international trade, origin determination and different taxes. She has also published a number of articles on the above mentioned themes. Her current research project deals with “Global Interdependence and taxes”.