PRINCIPAL RESEARCHER
Prof. Seppo Penttilä is Professor Emeritus and Research Director at the University of Tampere. He is the author of over 300 publications, many of which deal with international and European tax law. He is generally considered as a leading academic expert on business taxation in Finland. He is responsible for the general supervision of the project.
He can be contacted at seppo.penttila[at]tuni.fi.
POST-DOCTORAL RESEARCHERS
Dr. Anita Isomaa is a Tax Director at Confederation of Finnish Industries and a post-doctoral researcher at the University of Tampere. Her 2016 doctoral dissertation discussed the arm’s length principle and intra-group financing.
Her research within the project deals with international corporate taxation, including transfer pricing, taxation of financing arrangements, taxation of acquision and capital structures and financial services VAT.
She can be contacted at anita.isomaa[at]ek.fi.
Dr. Martti Nieminen is a post-doctoral researcher at the University of Tampere. The subject of his 2014 doctoral thesis was the role of the Commentaries of the OECD Model Tax Convention in tax treaty interpretation.
His research within the project deals e.g. with the taxation of the digital economy, including the so called peer-to-peer economy and the role of supranational (soft law) regulation in tax law interpretation and tax policy.
He can be contacted at martti.nieminen[at]tuni.fi.
Prof. Pekka Nykänen is a Professor of tax law at the University of Tampere. His main research interests concern the taxation of non-residents (particularly nexus rules) and the relationship between different sources of international tax law.
He can be contacted at pekka.nykanen[at]tuni.fi.
Dr. Katriina Pankakoski is a post-doctoral researcher at the University of Tampere. Her 2018 doctoral dissertation dealt with the Transfer Pricing of Trademark in the International Tax Law. Her main are of research within the project is transfer pricing, the withholding taxation of the dividends, concept of the beneficial ownership and taxation of the investment funds from the perspective of international tax law and European tax law.
She can be contacted at katriina.pankakoski[at]tuni.fi.
Dr. Matti Urpilainen is a Lecturer of tax law at the University of Tampere. His 2012 doctoral thesis dealt with the free movement and tax sovereignty in the EU. His research within the project analyses the current paradigm shift in international taxation, particularly from the perspective of value creation in multinational enterprises.
He can be contacted at matti.urpilainen[at]tuni.fi.
Dr. Kristiina Äimä is a post-doctoral researcher at the University of Tampere. She also works for KPMG Finland. She holds a Title of Docent at the Aalto School of Business. Her 2009 doctoral dissertation dealt with the taxation of interest payments between associated enterprises. Her main area of research within the project is tax treaty arbitration.
She can be contacted at kristiina.aima[at]helsinki.fi.
DOCTORAL STUDENTS
Anette Ala-Lahti-Kataja is a doctoral candidate at Tampere University. Her main area of research focuses on the determination of taxable person in respect of attribution of income and the impact this has for the right to tax income.
She can be contacted at anette.ala-lahti-kataja[at]tuni.fi.
Samuli Makkonen is a doctoral candidate at the University of Tampere and Tax Partner at PwC Finland. His main area of research within the project is the taxation of financial instruments.
He can be contacted at samuli.makkonen[at]fi.pwc.com.
Janne Myllymäki is a doctoral candidate and a University Teacher at the University of Tampere. He is also Chairman of the Tax adjustment Board. His main area of research within the project is tax assessment and the taxation of financial instruments.
He can be contacted at janne.myllymaki[at]tuni.fi.
Merja Raunio is a doctoral candidate and researcher at the University of Tampere and Senior Advisor at Roschier Attorneys. Her main area of research within the project is transfer pricing.
She can be contacted at merja.raunio[at]roschier.com.
Jenny Siren is a doctoral candidate at the University of Tampere. Her main area of research within the project is the taxation of investment funds and their investors in international situations.
She can be contacted at jenny.siren[at]tuni.fi.
Annika Toivonen is a doctoral candidate at Tampere University. Her main area of research within the project is the elimination of international double taxation.
She can be contacted at annika.toivonen[at]tuni.fi.
Elisa Veikkola is a doctoral candidate at the University of Tampere. Her main area of research within the project is the OECD’s multilateral instrument focusing on the Principle Purpose Test to prevent tax treaty abuse.
She can be contacted at elisa.veikkola[at]tuni.fi.