Finland Tax News
Finland 2015 Budget Submitted to Parliament
16 September 2014
CJEU Upholds Right of Finland to Apply Different VAT Rates for Printed Books and E-Books
15 September 2014
Norway has Terminated Nordic Inheritance and Gift Tax Treaty
3 July 2014
Finland Enacts Bill Adopting EU Broadcasting, Telecommunications and E-Services VAT Rules
2 July 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
2 July 2014
TIEA between Finland and Niue has Entered into Force
4 June 2014
TIEA between Costa Rica and Finland has Entered into Force
29 May 2014
Air Services Agreement between Finland and New Zealand Signed
27 May 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
14 March 2014
Tax administration issues guidance on general limitation on deductibility of interest expenses
14 March 2014
Treaty between India and Finland – Indian decision on the constitution of a permanent establishment
1 February 2014
Tax administration issues guidance on non-resident entity's tax liability in Finland
1 February 2014
Decree on black-list countries updated – Tajikistan and Uruguay added to the list
1 January 2014
Budget for 2014 enacted
31 December 2013
Treaty between Finland and United States – Finnish domestic treatment granted to a US company's PE in Finland due to non-discrimination principle
25 December 2013
Budget 2014: Law proposal on reducing corporate income tax rate, amending dividend taxation and enacting other tax amendments published
25 December 2013
Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax
25 December 2013
Tax administration publishes information package on tax havens
2 December 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
2 December 2013
Budget 2014 – Ministry of Finance proposal
12 November 2013
Protocol to treaty between Belgium and Finland enters into force
16 September 2013
Protocol to treaty between Barbados and Finland enters into force
16 September 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
29 July 2013
Supreme Administrative Court: Disposal of shares in a Finnish company holding shares in a real estate company not income from Finnish sources for a non-resident individual
29 July 2013
Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen
29 July 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
27 June 2013
Government amends its plans to reform dividend taxation – details
24 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
24 June 2013
Treaty between Cyprus and Finland enters into force
24 June 2013