The purpose of the project is to respond to international educational needs and to strengthen existing cooperation between the participating universities in the teaching of tax law and in the mobility of staff and students. Cooperation is intended to be built in the field of tax law, in particular international taxation and tax legal comparison, but may also cover other areas of tax law, such as various environmental taxes. In practice, this will be implemented as described below, for example in joint distance teaching and distance seminars related to the existing course offerings of universities. Significant benefits can be seen in the co-operation from the business perspective, as tax law issues are important in business between Finland and Russia.

There have already been, among other things, research collaboration between universities in seminars, as well as research collaboration between students. The purpose of the funding is to support, promote and make this cooperation permanent.

One of the main areas is collaborative teaching that is intended to use distance learning tools, which enable place-independent co-teaching. This generates significant cost savings for both universities, but above all for students. Despite the savings, the multidimensionality of teaching can increase understanding of the subject across national borders. Leading experts can be used as lecturers, regardless of the lecturer's location, which strengthens the quality of teaching.

Co-teaching is intended to be built as a minimum into modules that can be integrated into existing courses in universities. In this way, co-teaching does not require a harmonized degree structure or harmonization of course content. However, the aim of the project is also to study and find out the possibility of forming joint courses, for example in the form of a summer course, or e.g. joint moot court activity.

In addition to distance learning, the project aims to create permanent operating models for lectures and seminars that require physical attendance. To this end, the project is intended to fund the mobility of staff to other universities. The purpose of mobility is to plan and develop distance learning, as well as to support visitor’s own research. The purpose of mobility is to deepen knowledge of the legal status of another state in the case under research, which can be supported by another university.

The project is intended to support student mobility (exchange), which supports students' ability to network, deepen their substantive knowledge of tax law, and further develop university network. Selected students may study law at the visiting university, which are either studies in tax law or studies that directly support it, such as other studies in law and economics. Visiting universities also support exchange student's own research, and support students in networking with law students at the visiting university.