Noora Mäki

Noora Mäki serves as a Lecturer in the Department of Accounting at Aalto University School of Business, specializing in complex intersections of tax law and European Union legal frameworks. Her institutional affiliation is anchored within Finland's premier business education unit, contributing to both academic instruction and specialized research in taxation systems.

Her research program critically examines evolving challenges in international tax governance, with particular emphasis on EU regulatory compliance, treaty interpretation methodologies, and anti-avoidance mechanisms. Recent work analyzes Austria's Innentheorie for treaty interpretation, assesses validity concerns in the HOT Proposal framework, and contributes to foundational tax policy discourse through Liber Amicorum publications. This scholarship demonstrates consistent focus on legal responses to cross-border taxation complexities and evolving EU primary law constraints.

Current research trajectories reveal deep engagement with tax treaty interpretation standards and EU legal validity frameworks, particularly examining how national tax systems interact with supranational legal requirements. Her publications consistently address operationalization challenges in international tax agreements while maintaining rigorous legal analysis of avoidance mechanisms.

Contact: noora.maki@aalto.fi | +358503276630