Finland's Ministry of Finance has launched a public consultation on a proposed amendment to tighten the indirect transfer rules in Section 10 (Income from Finland) of the Income Tax Act. As previously reported, Section 10 was amended in 2023 to explicitly provide that income from Finland includes income from the transfer of immovable (real) property situated in Finland and income from the transfer of shares or rights in an entity, group, or other persons if more than 50% of the assets of the…