Three decades of research: International corporate taxation
To celebrate VATT’s 30th anniversary we are publishing a series of texts presenting our core fields of research. In this fourth part of the series, we are focusing on our research in international corporate taxation.
While international corporate taxation in the global and digital world is in need of an overhaul, none of the reforms proposed so far provide an entirely satisfactory solution to the problem. In recent years, VATT has evaluated the tax revenue losses Finland incurs from the profit shifting of multinational corporations and assessed the impacts of the European Union's Common Consolidated Corporate Tax Base (CCCTB) on corporate tax revenues in Finland.
To mark its anniversary year, VATT has produced a compilation of its studies on international corporate taxation: https://vatt.fi/en/international-corporate-taxation