The report looks at investment activity in Finland by industries and types of investment, and makes international comparisons. Investment rate (fixed investment in relation to GDP) fell in Finland in the early 1990s from an internationally high level to the average West European rate. Among key...

The report looks at investment activity in Finland by industries and types of investment, and makes international comparisons. Investment rate (fixed investment in relation to GDP) fell in Finland in the early 1990s from an internationally high level to the average West European rate. Among key...

In the globalized world economy the crucial issue is locational competition - where internationally competitive firms invest and locate their high value-added production. The policy challenge is to enhance firms' capabilities to create firm-specific competitive advantages linked to certain...

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...

Tässä tutkimuksessa tarkastellaan yritysten tekemiä ulkoistuksia sekä toimintojen siirtoja maasta toiseen. Tutkimustulosten mukaan 2000-luvun alkupuoliskolla Suomesta on siirtynyt ulkomaille toimintoja yhteensä noin 10 000-23 000 henkilötyövuoden verran. Vuositasolla tämä vastaa noin...

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...

Tutkimuksessa tarkastellaan kyselyaineiston avulla suomalaisten yritysten toimintaa ja lähiajan laajennussuunnitelmia ulkomailla. Noin kymmenellä prosentilla kyselyn yrityksistä oli pysyvää henkilöstöä ulkomailla. Seuraavan kolmen vuoden aikana toiminnan laajentamista ulkomailla harkitsi...