Finland's Ministry of Finance is consulting on amendments to the Income Tax Law and certain other laws for the introduction of the economic employer concept with effect from 1 January 2022. Currently, Finland applies the formal employer concept, which means that the employer is considered to be the company that is legally responsible for the employee and that pays the employee's salary. Under the economic employer concept, the employer is considered to be the company for which work is actually performed. This distinction is important in relation to taxing rights on the salary of employees that are employed by a...