Business law and tax law research group’s work concentrates on acute and practical legal topics that intertwine with the economy and with various business competences. The research is characteristically driven by current legislative changes, e.g. the Finnish implementation of OECD and EU measures to meet the challenge of digitalization.
Group’s research benefits companies, legislator, and authorities. It also provides a solid point of departure for practice-oriented, research-based education.
Faculty’s business law research analyzes juridical opportunities and juridical risks in various contexts of business. Key focus areas include law of companies, regulation of markets and legal framework for companies’ boards and shareholders.
Faculty’s tax law research analyzes topics of income taxation, international taxation and EU tax law in relation to companies, their owners and investors.
Most of the group’s research revolves around Finnish domestic legislation and its interaction with other legal systems. This is necessary to fulfil the specific knowledge caps in the Finnish legal system, and to meet the practical needs of important Finnish stakeholders. At the same time the group’s work is closely connected to international legal research through source materials, comparative approaches, and international publications. The scientific quality and societal impact of the group’s research is on par with top Finnish peers.
Members of the research group participate actively in projects that aim at amending business and tax legislation, e.g. by providing expert opinions to the Finnish Parliament and its committees. Even this demonstrates the good practical relevance and high societal impact of the group’s research.
Examples of recent projects:
- Transformation of the International Tax System, funded by the Finnish Academy (2017-2022), https://projects.tuni.fi/inttax/about/
- Study on clarification and potential narrowing of creditor protection norms in the Limited Liability Companies Act, funded by Prime Minister’s Office (2020)
- Better Business Taxation, funded by the TT Foundation (2018-2019)
- Legal Approach to Municipal Companies, funded by The Foundation for Municipal Development (2016-2017)