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Elisa Veikkola

University Instructor
Tampere University
City Centre Campus

Research fields

I am writing my doctoral thesis on the topical issue of international taxation, the Principal Purpose Test provision of the Multilateral Convention. The Multilateral Convention modifies existing bilateral income tax treaties by implementing the results of the OECD's Base Erosion and Profit Shifting project. In my dissertation, I study the Principal Purpose Test provision in the context of Finnish tax treaties.

Selected publications