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Budget for 2013 enacted

|Approved Changes|Finland
Finland

The Budget Bill for 2013 was enacted on 21 December 2012. The Budget will generally apply from 1 January 2013.

Corporate taxation

-   The normally applicable depreciation rates are doubled for new industrial investments. The accelerated depreciation is available for a maximum of 2 consecutive tax years and applies in respect of qualifying equipment acquired and t…

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