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www.urn.fi/URN:NBN:fi:amk-202303294390
www.theseus.fi/bitstrea...an_Jutta.pdf (Satakunnan ammattikorkeakoulu - Theseus)
Finland is currently allowed to tax a person's income from the first day of working in Finland, if the person has an unlimited tax liability to Finland, the employer is a Finnish company, the foreign employer has a fixed place of business in Finland or a de facto place of management, or the person works in Finland as a temporary rented worker sent by a foreign employer to work for a Finnish company. Otherwise, Finland can only tax a person after the person’s duration of stay in Finland exceeds 183 days. In addition, the tax agreement between Finland and the person’s home country must allow Finland to tax the income. In Finland it has generally been considered that the person’s employer is also in fiscal sense the person's formal legal employer, except with foreign temporary labor. A draft government proposal has been drawn up in Finland, which would expand Finland's taxation right with the concept of the economic employer that is already used in several other countries. The economic employer concept is based on factual circumstances around the employment and, if applicable, would replace a person's formal legal employer when determining the fiscal obligations. If the economic employer concept would apply, the person would be liable to tax in Finland from the first working day, except for intra-group mobility, which would be subject to the tax exemption in the case of short-term assignment. The proposed change would apply to all persons, and it would also bring additional obligations to their employers. The currently valid elements in Finnish tax law enabling or preventing Finnish taxation would remain alongside with the proposed change, as well as the concepts of unlimited and limited tax liability and the principles of their determination, as well as the way to supply taxation either as tax at source or as preliminary taxation. The purpose of the thesis was to define the effects on the employer and employee in intra-group mobility cases if the legislation were to change in line with the draft government proposal. The theoretical reference framework of the thesis regarding the current situation was formed by the sources of law and the instructions of the Tax Administration. In the thesis the proposed change was studied using the draft government proposal and the advisory opinions made about it, as well as the publications on the subject. The legal phenomenon was studied by a theoretical method of research, as well as with content analysis. A solution for a real-world problem underlying the thesis was sought using qualitative methods and empirical juridical research.