Personlig profil
Meritförteckning
Marjaana Helminen works as a full-time professor of comparative and international tax law at the University of Helsinki. She has worked also as a justice at the Supreme Administrative Court of Finland and as a tax-adviser at Loyens&Loeff in Amsterdam. She specializes in international and EU tax law issues. Her doctoral thesis “The Dividend Concept in International Tax Law” (Kluwer), was awarded with the Mitchell B. Carrol Price of the International Fiscal Association in 2000. An updated version of the thesis was published in 2010 and in 2016. Marjaana Helminen has published also several other monographs and a large number of articles on different international and EU tax law issues. Among others her monographs “The Nordic Multilateral Tax Treaty as a Model for a Multilateral EU Treaty” (IBFD), “EU Tax Law – Direct Taxation” (IBFD) and “Finnish International Taxation” (AlmaTalent) may be mentioned.
Utbildning / akademisk kvalifikation
Law, Doctor
Economics, Master of Arts
Vetenskapsgrenar
- 513 Juridik
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ATAD:n väliyhteisösäännön substanssipoikkeus: Pitääkö todellisen taloudellisen toiminnan olla merkittävää?
Helminen, M., nov. 2025, I: Verotus : Suomen verolainsäädännön ja verotuskäytännön tuntemusta edistävä aikakausjulkaisu. 75, 5, s. 534-541 8 s.Forskningsoutput: Tidskriftsbidrag › Artikel › Vetenskaplig › Peer review
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EU Tax Law - Direct Taxation 2025 Edition
Helminen, M., 2025, IBFD. 762 s.Forskningsoutput: Bok/rapport › Bok › Vetenskaplig
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EU-vero-oikeus
Helminen, M., 2025, Alma Talent. 460 s.Forskningsoutput: Bok/rapport › Bok › Vetenskaplig
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Finnish International Taxation
Helminen, M., 2025, Helsinki: Alma Talent.Forskningsoutput: Bok/rapport › Bok › Vetenskaplig
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Kansainvälinen verotus
Helminen, M., 2025, Alma Talent.Forskningsoutput: Bok/rapport › Bok › Vetenskaplig
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Kiinteistöverotus Suomessa
Helminen, M. (Projektledare)
Teollisuuden ja työnantajan keskus- liiton (TT)-säätiö sr
01/10/2024 → 31/08/2026
Projekt: Stiftelser och fonder
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The Notion of Tax and the Elimination of International Double Taxation and Double Non-Taxation
Helminen, M. (Projektledare)
04/02/2014 → …
Projekt: Forskningsprojekt
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EU Tax Law - Direct Taxation
Helminen, M. (Deltagare)
01/02/2011 → 20/06/2013
Projekt: Forskningsprojekt
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The Nordic Tax Convention as a Model for a Multilateral EU Tax Treaty
Helminen, M. (Deltagare)
01/01/2011 → 15/10/2012
Projekt: Forskningsprojekt
Priser
Aktiviteter
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Yliopiston veropäivä 2025
Helminen, M. (Medlem i organisationskommitté)
12 dec. 2025Aktivitet: Typer för deltagande i eller organisering av evenemang › Arrangemang av och deltagande i konferens/workshop/kurs/seminarium
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International Fiscal Association Annual Congress
Helminen, M. (Närvarande)
5 okt. 2025 → 10 okt. 2025Aktivitet: Typer för deltagande i eller organisering av evenemang › Arrangemang av och deltagande i konferens/workshop/kurs/seminarium
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Väliyhteisöverotuksen substanssipoikkeuksen soveltamiskynnys
Helminen, M. (!!Speaker)
12 dec. 2025Aktivitet: Typer för tal eller presentation › !!Oral presentation
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Markkinaehtoperiaate, OECD:n siirtohinnoitteluohjeet ja EU-lainsäädäntö - Missä mennään Apple-tuomion jälkeen?
Helminen, M. (!!Speaker)
13 dec. 2024Aktivitet: Typer för tal eller presentation › !!Oral presentation
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Doctoral thesis assessment panel
Helminen, M. (Medlem i avhandlingskommitté)
15 mars 2024Aktivitet: Examinationstyper › Medlem i doktorsavhandlingskommitté
Tidningsurklipp
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Interview for Helsingin sanomat on tax competition and state aid in EU
01/09/2016
1 Mediabidrag
Press/media: !!Press / Media
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Interview for YLE on Prime Minister Sipilä's toughts on tax planing in state owned companies
13/05/2016
1 Mediabidrag
Press/media: !!Press / Media
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Interview for Helsingin Sanomat on the tax treaty with Portugal
22/03/2016
1 Mediabidrag
Press/media: !!Press / Media
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Interwiev on tax haven operations and country-by-country reporting, Spotlight, YLEfem
16/11/2015
1 Mediabidrag
Press/media: !!Press / Media