Finland is in a key position as a transit country for the transportation of goods originating from outside the European Union, in particular from Eastern Europe and Asia. The logistical tasks involved in such transportation are often performed by Finland-based businesses or branches that also take care of customs formalities. The transit procedures available in the EU provide possibilities for simpler customs clearance, but also come with a risk for the transport business.

The services of transport and logistics operators are often carried out across international borders. Typically, they will have to make use of personal and material resources at international traffic hubs. At a certain level of intensity, this use of resources leads to foreign tax liability for VAT or corporate income tax. In many cases, this may come as a surprise to the operator.