Johanna Viitala

Tax law, tax planning, taxation policy (especially upcoming international digital tax law) and intellectual property rights, especially copyright.

My Ph.D. thesis deals with the national and international taxation of copyrights. In my thesis I examine the taxation of copyrights at different stages of the life cycle of copyrights from the point of view of the taxpayers as well as the tax authorities. The purpose of the study is to find the present and future problems in taxation of copyrights and to analyse solution alternatives suitable to them and the consequences of these alternatives.