This study examines the allocation of business subsidies introduced due to the COVID-19 pandemic to different types of companies. The results show that most of the supported companies would not have needed the subsidy, as they would have remained profitable also in the absence of it....

This study examines the allocation of business subsidies introduced due to the COVID-19 pandemic to different types of companies. The results show that most of the supported companies would not have needed the subsidy, as they would have remained profitable also in the absence of it....

Kansainvälisen verokilpailun kiristyessä yhä useammat maat tukevat yritysten T&K-toimintaa verokannustimin. Suorien T&K-tukien merkitys on vuorostaan vähenemässä. Tämä raportti tarkastelee innovaatiotoiminnan verokannustinjärjestelmiä OECD-maissa. Lisäksi näiden maiden osalta...

T&k:lle mahdollisesti suunnattavien verokannustimien vaikutusten arviointi etukäteen on vaikeaa, koska järjestelmän yksityiskohtia ei ole tiedossa ja eri toimijoiden reaktioihin liittyy epävarmuutta. Tässä raportissa sovellettu lähestymistapa perustuu yrityskyselyihin sekä tulosten...

Indonesian Abstract: Peningkatan konsumsi konten dan jasa digital di era globalisasi menimbulkan permasalahan terkait pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi lintas negara. Permasalahan terkait PPN menurut OECD dalam BEPS Action Plan 1 yaitu ketimpangan antara pengusaha asing...

Arabic Abstract: هدفت الدراسة إلى التعرف على أدلة وقرائن الإثبات من منظور الفقه الإسلامي، باستقرائها من مصادر الشريعة الإسلامية، ثم مقارنتها بأدلة وقرائن الإثبات في...

International corporate tax system does not succeed very well in taxing the cross-border business of the multinational enterprises. Therefore, both the European Union (EU) and the Organization for Economic Cooperation and Development (OECD) have proposed several tax reforms. We recognize in this...

This report examines the allocation of Finland's green transition and digitalization-related subsidies on an an- nual basis. The analysis utilizes the business subsidy in- formation service system maintained by the Ministry of Economic Affairs and Employment, which provides com- prehensive data...

Subsidies to business sector R&D can be given either as R&D tax credits or direct grants. Majority of the OECD countries use both policy tools, Finland has used only grants. The Finnish support system has been functioning relatively well, but it has been argued that it does not support well...

The Ministry of Finance commissioned a report from Etlatieto Ltd on maritime operating conditions, competitiveness and the adaptability of this sector. The competitiveness of cargo ship has significantly improved when mixed-nationality crews were allowed and the Tonnage Tax Act went into force....