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Finland Tax News

Finland's Proposed ATAD-Compliant Interest Restriction Rules
Oct 02, 2018
Hong Kong Publishes Orders to Implement Pending Tax Treaties with Finland and India
Sep 14, 2018
World Customs Organization Publishes Updated Guide to Customs Valuation and Transfer Pricing
Sep 11, 2018
Finland Approves Pending Tax Treaty with Hong Kong
Sep 05, 2018
Protocol to Nordic Tax Treaty Signed Including BEPS-Related Amendments
Sep 04, 2018
Finland Announces Planned Implementation of Cross-Border Tax-Planning Arrangements Reporting Requirements
Aug 24, 2018
Finland Approves Law to Simplify VAT for Small Undertakings
Aug 23, 2018
Finland Consults on Amendments to CFC Rules to Comply with EU Anti-Tax Avoidance Directive
Aug 10, 2018
New Tax Treaty between Finland and Spain has Entered into Force
Jul 30, 2018
The Netherlands Terminates Several Savings Tax Agreements in Respect of Aruba and Curaçao
Jul 27, 2018
Finland Announces Declaration on Exchange of Financial Account Information Under the Mutual Assistance Convention for Earlier Periods
Jul 26, 2018
Finland to Sign Amending Protocol to Nordic Tax Treaty
Jul 19, 2018
Finland Publishes Updated Guidance on Income Tax Penalties
Jun 29, 2018
Finland Gives Notice of Termination on Tax Treaty with Portugal
Jun 14, 2018
Joint Statement Issued from Denmark, Finland, and Sweden on Need for Global Consensus for Taxing the Digital Economy Rather than Unilateral EU Proposals
Jun 04, 2018
Tax Treaty between Finland and Hong Kong Signed
May 31, 2018
Finland Approves Termination of Current Tax Treaty with Portugal
May 29, 2018
Danish Tax Board Holds Nature of Employee's Activities and Not the Authority to Conclude Contracts is Decisive Factor in Existence of a PE
May 25, 2018
Finland Publishes Guidance Updates in Relation to Amended Provisions on Penalties
May 10, 2018
Finnish Court Holds Goodwill Not Subject to Exit Tax in EU Cross-Border Merger
Apr 30, 2018
Tax Treaty between Finland and Sri Lanka has Entered into Force
Apr 25, 2018
Finland to Terminate Existing Tax Treaty with Portugal before 2019
Apr 16, 2018
Spanish Senate Approves New Tax Treaty with Finland
Apr 13, 2018
Finland to Signed Tax Treaty with Hong Kong
Apr 12, 2018
OECD Releases Third Batch of MAP Peer Review Results
Mar 13, 2018
Finland Confirms Early CbC Report Exchange under MCAA/Mutual Assistance Convention
Mar 13, 2018
Portugal Approves Pending Tax Treaty with Finland and Protocol to Tax Treaty with India
Mar 12, 2018
Germany Concludes Negotiations for New Tax Treaty with Portugal an Amending Protocols to Tax Treaties with Denmark, Finland, and Poland
Feb 15, 2018
Finland Publishes Updated Guidelines on Transfer Pricing Documentation
Feb 07, 2018
Finland Amends Taxation Procedures Law including Harmonization of Tax Penalties
Jan 30, 2018
Finland to Expand Interest Restriction Rules
Jan 24, 2018
Finland Social Security Contribution Rates for 2018
Jan 16, 2018
Finland Publishes Income Tax Amendment Laws for 2018
Dec 27, 2017
CJEU Holds Finnish Immediate Taxation of Foreign Permanent Establishment Transfer Violates Freedom of Establishment
Nov 29, 2017
New Tax Treaty between Finland and Germany has Entered into Force
Nov 16, 2017
Finland Property Tax Rate Ranges Amended
Nov 09, 2017
IOTA Publishes Collection of Articles from Tax Officials on the Disruptive Business Models
Nov 06, 2017
U.S. Publishes CbC Exchange Arrangements with the Czech Republic, Finland, and Luxembourg
Nov 02, 2017
Protocol to TIEA between the Bahamas and Finland Signed
Oct 25, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
TIEA between Finland and the U.A.E. has Entered into Force
Oct 16, 2017
Spain Approves Pending Tax Treaty with Finland
Oct 13, 2017
U.S. Signs CbC Exchange Arrangements with the Czech Republic, Finland, and Sweden
Oct 06, 2017
Finland Announces Government Legislative Plan for Autumn 2017
Sep 19, 2017
Pakistan Approves Signature of Protocol to Tax Treaty with Bahrain and Negotiation of Protocols to Tax Treaties with Finland, Italy, and Turkey
Sep 12, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Finland and Japan Hold First Round of SSA Negotiations
Jul 24, 2017
Finland Consults on New Transparency-Related Measures for Dividends Withholding Tax
Jul 13, 2017
OECD Invites Comments for Third Batch of MAP Peer Reviews
Jun 12, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Finland Approves Signing of BEPS Multilateral Instrument
May 31, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Finnish Government Issues Positions on Combating Tax Evasion and Public Reporting
May 11, 2017
Germany Ratifies Pending Tax Treaty with Finland
May 04, 2017
Finland Committed to Exchange of CbC Reports
Mar 14, 2017
Finland Publishes Updated Guidance for Interest on Withholding Tax Refunds
Feb 24, 2017
Finland Expert Group Recommends Reform of the Taxation of Unlisted Companies’ Dividends
Feb 14, 2017
Tax Treaty between Finland and Turkmenistan has Entered into Force
Feb 10, 2017
Netherlands Terminates Savings Tax Agreements with Respect to the Former Netherlands Antilles
Feb 08, 2017
Singapore Agreements for Exchange of Financial Account Information Enter into Force with Nine Countries
Feb 02, 2017
Finland Publishes Law Transposing EU Directive on Exchange of Tax Rulings
Jan 24, 2017
Guidance on Finland CbC Report and Notification Submission
Jan 18, 2017
Finland Publishes Report on Corporate Tax System Including Recommendation for Improving Efficiency
Jan 13, 2017
Finland 2017 Budget Measures Approved by Parliament
Dec 28, 2016
SSA between Finland and South Korea to Enter into Force
Dec 15, 2016
Finland Ratifies TIEA with the U.A.E.
Dec 15, 2016
Finland Individual Income Tax Brackets 2017 Published
Dec 14, 2016
Legislators Urge Public CbC Reporting at Tax Transparency Summit
Dec 13, 2016
Finland Approves New Transfer Pricing Documentation Requirements including CbC Reporting
Dec 02, 2016
SSA between China and Finland to Enter into Force
Dec 01, 2016
Singapore and Finland Sign Competent Authority Agreement for Exchange of Financial Account Information
Nov 28, 2016
Update - New Tax Treaty between Finland and Portugal
Nov 17, 2016
Finland Approves New Tax Treaty with Sri Lanka
Nov 14, 2016
New Tax Treaty between Finland and Portugal Signed
Nov 10, 2016
Management Support Fees Not Taxable as FTS under Finland-India Tax Treaty
Nov 08, 2016
Finland Approves Pending Tax Treaty with Turkmenistan
Nov 04, 2016
Finland Planning Extension for First Year CbC Notification
Nov 03, 2016
Legislation to Transpose EU Directive on Exchange Tax Rulings Submitted to Finnish Parliament
Oct 31, 2016
Finland Ratifies SSA with South Korea
Oct 24, 2016
Finland to Sign New Tax Treaties with Portugal and Sri Lanka
Oct 07, 2016
Finland Confirms Exemption for Royalties based on MFN Clause in Tax Treaty with Estonia
Oct 06, 2016
Finland Individual Income Tax and Pension Contribution Changes for 2017
Sep 21, 2016
VAT Return Filing Changes Included in Finland Budget for 2017
Aug 17, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Finland Amends Statute of Limitation for Revised Tax Assessments and Withholding Tax Refunds
Jul 27, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
Finland to Sign Tax Treaty with Chile
Jul 08, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
Protocol to Finland-Uzbekistan Tax Treaty to Enter Into Force
Jun 27, 2016
Finland Revises Draft CbC Reporting Legislation
Jun 22, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties
Jun 02, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Finland and Sri Lanka Conclude Tax Treaty Negotiations
May 11, 2016
Update - Finland Ratifies Tax Treaty with Germany
Apr 29, 2016
Negotiations for New Tax Treaty between Finland and Portugal Concluded
Apr 27, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Update - Protocol to the Tax Treaty between Finland and Uzbekistan
Apr 25, 2016
Update - Finland Ratifies Tax Treaty with Spain
Apr 14, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Japan Negotiating SSAs with Finland and Turkey
Apr 01, 2016
TIEA between Finland and the U.A.E. Signed
Mar 30, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
Protocol to the Tax Treaty between Finland and Uzbekistan Signed
Mar 10, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Finland to Follow Transfer Pricing Guidelines under Action 8-10 of the OECD BEPS Project
Feb 25, 2016
Finland Initiates Process for Termination of Tax Treaty with Portugal
Feb 24, 2016
Tax Treaty between Finland and Germany Signed
Feb 22, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Finland Implements Amendments to the EU Parent-Subsidiary Directive
Jan 20, 2016
Turkmenistan Approves Pending Tax Treaty with Finland
Jan 15, 2016
Finland Issues Proposed CbC Reporting Requirements
Jan 14, 2016
Finland Enacts Budget for 2016 including Individual Income Tax Changes
Jan 05, 2016
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
New Tax Treaty between Finland and Spain Signed
Dec 18, 2015
Spain to Sign New Tax Treaty with Finland
Dec 16, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
Bangladesh Negotiating Tax Treaties with 13 Countries
Nov 13, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
TIEA between Finland and Jamaica in Force
Oct 15, 2015
Finland to Implement Amendments to the EU Parent-Subsidiary Directive Regarding Participation Exemption
Oct 08, 2015
Finland 2016 Budget Tax Changes
Oct 07, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
SSA between Finland and South Korea Signed
Sep 11, 2015
New Tax Treaty between Finland and Portugal to be Negotiated
Aug 18, 2015
Finland Publishes Budget Proposal for 2016
Aug 17, 2015
EU Special Committee on Tax Rulings Publishes Country Responses to Information Request
Jun 29, 2015
TIEA between Botswana and Finland has Entered into Force
Jun 16, 2015
TIEA between Brunei and Finland has entered into Force
Jun 15, 2015
Finland Publishes Updated Guidelines on Real Estate Property Tax
Jun 05, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Tax Treaty between Chile and Finland to be Negotiated
Mar 02, 2015
Finland to Raise VAT Registration Threshold for 2015
Feb 12, 2015
Finland Considering Provision to Allow Tax Authorities to Recharacterize or Disregard Transactions in Transfer Pricing Cases
Jan 30, 2015
Finnish Court Follows CJEU on VAT Treatment of E-Books
Jan 06, 2015
Finland Enacts Budget for 2015
Dec 24, 2014
SSA between Finland and South Korea under Negotiation
Dec 01, 2014
Finland Confirms Health Insurance Employer Contributions Rate for 2015
Nov 24, 2014
Amendments to the Finland 2015 Budget Proposed
Nov 21, 2014
Finland Issues GAAR Guidance
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Tax Treaty between Finland and Kenya to be Signed
Oct 08, 2014
Finnish Supreme Administrative Court Holds Merger of Finnish and Luxembourg Investment Funds Not a Taxable Event
Sep 30, 2014
SSA between China and Finland Signed
Sep 24, 2014
Finland 2015 Budget Submitted to Parliament
Sep 16, 2014
CJEU Upholds Right of Finland to Apply Different VAT Rates for Printed Books and E-Books
Sep 15, 2014
Norway has Terminated Nordic Inheritance and Gift Tax Treaty
Jul 03, 2014
Finland Enacts Bill Adopting EU Broadcasting, Telecommunications and E-Services VAT Rules
Jul 02, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
TIEA between Finland and Niue has Entered into Force
Jun 04, 2014
TIEA between Costa Rica and Finland has Entered into Force
May 29, 2014
Air Services Agreement between Finland and New Zealand Signed
May 27, 2014
Tax administration issues guidance on general limitation on deductibility of interest expenses
Mar 14, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
Tax administration issues guidance on non-resident entity's tax liability in Finland
Feb 01, 2014
Treaty between India and Finland – Indian decision on the constitution of a permanent establishment
Feb 01, 2014
Decree on black-list countries updated – Tajikistan and Uruguay added to the list
Jan 01, 2014
Budget for 2014 enacted
Dec 31, 2013
Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax
Dec 25, 2013
Budget 2014: Law proposal on reducing corporate income tax rate, amending dividend taxation and enacting other tax amendments published
Dec 25, 2013
Treaty between Finland and United States – Finnish domestic treatment granted to a US company's PE in Finland due to non-discrimination principle
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Tax administration publishes information package on tax havens
Dec 02, 2013
Budget 2014 – Ministry of Finance proposal
Nov 12, 2013
Protocol to treaty between Barbados and Finland enters into force
Sep 16, 2013
Protocol to treaty between Belgium and Finland enters into force
Sep 16, 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
Jul 29, 2013
Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen
Jul 29, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Government amends its plans to reform dividend taxation – details
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Treaty between Cyprus and Finland enters into force
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 2013
Finland's Supreme Administrative Court rules on using location savings in TP cases
May 06, 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
May 06, 2013
Tax Plans for 2014-2017 – details
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Protocol to treaty between Finland and Switzerland enters into force
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Treaty between Finland and Morocco enters into force
Mar 25, 2013
Treaty between Finland and Uruguay enters into force
Mar 25, 2013
Budget for 2013 enacted
Feb 10, 2013
Netherlands Supreme Court: AG opines on refund of dividend withholding tax to Finish CIV
Feb 10, 2013
Treaty between Russia and Finland – Clarifications on the application of the reduced withholding tax on dividends in case of share capital increase
Feb 10, 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
Feb 09, 2013
Government proposes introduction of general limitation on the deductibility of interest expenses
Feb 09, 2013
Treaty between Finland and Cyprus – details
Feb 09, 2013
Budget for 2013 published and presented shortly to parliament
Oct 23, 2012
Ministry of Finance clarifies tax treatment of Greek-source royalties in tax treaties with Czech Republic and Hungary
Oct 23, 2012
Finnish tax administration updates withholding tax guidance: Liechtenstein covered by withholding tax exemption
Oct 14, 2012
Government reaches consensus over Budget for 2013
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Treaty between Finland and Turkey enters into force
Jul 29, 2012
Budget laws for 2012 published
Mar 04, 2012
Budget for 2012 enacted
Feb 01, 2012
Decree on black list countries updated: Kazakhstan added to the list
Dec 22, 2011
Government moves forward with introducing thin capitalization rules
Dec 22, 2011
Government announces more tax measures for 2012 as labor unions reach satisfactory collective agreement
Dec 22, 2011
Budget for 2012 – Corporate taxation
Nov 24, 2011
Budget for 2012 – Proposal published: details
Sep 15, 2011
Aim to reduce corporate tax rate from 2012
Aug 14, 2011
New government announces its programme – Corporate taxation
Jul 27, 2011
Protocol to treaty between Switzerland and Finland enters into force
Feb 28, 2011
Treaty between China (People's Rep.) and Finland enters into force
Jan 09, 2011
Treaty between Finland and Kazakhstan enters into force
Sep 06, 2010
Treaty between Finland and Kazakhstan enters into force
Sep 06, 2010
Treaty between Finland and China (People's Rep.) signed and details
Jul 17, 2010
Treaty between Finland and India enters into force
Jul 17, 2010
Finnish Supreme Administrative Court rules on Liechtenstein dividend withholding tax not creditable against Finnish tax on CFC income
Apr 26, 2010
Amendments to rules on eliminating double taxation – tax administration publishes guidance
Mar 23, 2010
Treaty between Finland and India – details
Mar 23, 2010
Treaty between Finland and Poland will enter into force
Mar 23, 2010
Amendments to rules on eliminating double taxation passed
Dec 21, 2009
Treaty between Finland and Turkey – details
Nov 20, 2009
Protocol to treaty between Switzerland and Finland – details
Nov 20, 2009
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
Decree on black list countries issued
Aug 13, 2009
Treaty between Finland and Poland – details
Aug 13, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
Treaty between Finland and Poland signed
Jul 16, 2009
Exchange of information agreement between British Virgin Islands and Finland signed
Jun 07, 2009
Exchange of information agreement between Finland and Guernsey enters into force
Jun 07, 2009
Treaty between Kazakhstan and Finland – details
Jun 07, 2009
Four agreements between Bermuda and Finland signed
May 13, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
CFC legislation amended
Feb 22, 2009
Treaty between Finland and Turkey – negotiations
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
New tax treaty between Poland and Finland – negotiations
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Treaty between Qatar and Finland – negotiations
Feb 08, 2008
Protocol to treaty between United States and Finland enters into force
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
 
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Protocol to treaty between United States and Finland ratified by US Senate
Jan 16, 2008
Treaty between Australia and Finland enters into force
Dec 03, 2007
Protocol to treaty between United States and Finland approved
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Treaty between Australia and Finland ratified
Nov 04, 2007
Treaty between Morocco and Finland ratified
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Withholding tax case on comparability of Luxemburg SICAV and Finnish company forms referred to ECJ
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
US Senate hearings on protocol to treaty between Finland and US
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Finland and Australia presented to Finnish parliament
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Changes to Parent-Subsidiary Directive implemented
Apr 28, 2007
Finland implements changes to Parent-Subsidiary Directive
Mar 24, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Finland
Feb 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Finland and Canada enters into force
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Protocol to treaty between Finland and Switzerland enters into force
Jan 15, 2007
Finland ratifies treaty between Finland and Canada
Jan 15, 2007
Indian decision on whether profits from supply of equipment taxable
Jan 15, 2007
Treaty between Australia and Finland signed
Dec 17, 2006
Treaty between Finland and Canada – details
Sep 12, 2006
Protocol to treaty between Finland and United States presented to Finnish parliament
Sep 12, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Protocol between Finland and Switzerland presented to Finnish parliament
Aug 13, 2006
US Senate may hold hearings on new Denmark, Finland, and Germany protocols
Aug 13, 2006
US Treasury Department announces signing of protocol to US-Finland income tax treaty
Jul 11, 2006
Protocol to treaty between Finland and Switzerland signed
May 14, 2006
Central Tax Board rules on treaty characterization of partnership income re Finland-Germany tax treaty
Apr 09, 2006
Advance ruling on Finnish withholding tax and EC Law re Luxembourg SICAV
Apr 09, 2006
The law bringing about the proposed changes to the taxation of Finnish-source dividends from nominee registered share have been approved by the parliament. The law (970/2005), which was signed by the President on 9 December 2005, will apply to dividends received as of 1 January 2006.
Jan 01, 2006
Proposed changes to withholding tax regarding nominee-registered shares
Nov 09, 2005
Taxation of dividends The current imputation system, which has applied since 1990, is replaced by a classical double taxation system, under which corporate income is first taxed in the hands of the company and dividends subsequently (with partial relief) in the hands of the shareholders at the appropriate rates. As a corollary to this, the equalization tax (29/71) on distributions is abolished.
Jan 19, 2005