Finnish companies in the turbulence of international tax reforms

The project assesses the impacts of the European Commission's BEFIT tax reform initiative of May 2021 on taxes and incentives for Finnish companies.

The key elements of this initiative are taxing the profits of companies providing digital services and a minimum level of corporate tax. In this respect, the proposal is similar to the Pillar 1&2 reform prepared by the OECD. A key research question is how the reform will treat different companies and how these differences will depend on the parameters of the reform. The project draws on individual-level business data sets.

The research is funded by: TT-säätiö

Responsible researcher: Seppo Kari, [email protected], +358 295 519 419