Finland Consulting on Draft Laws for Implementation of ATAD Exit Tax and Hybrid Mismatch Provisions
Finland's Ministry of Finance has launched public consultations on the implementation of the exit tax and hybrid mismatch provisions contained in the EU Anti-Tax Avoidance Directive (ATAD).
The exit tax proposal provides for the inclusion of provisions on exit taxation in the Law on Business Taxation, including that the unrealized value of assets would be considered taxab…
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