Ropponen, Olli; Viertola, Marika; Kari, Seppo; … - 2023
International corporate tax system does not succeed very well in taxing the cross-border business of the multinational … proposed several tax reforms. We recognize in this Etla Report the most central corporate tax reform proposals and evaluate … their effects on the tax burden of the Finnish companies and on the tax revenues in Finland. The common consolidated …