Finland Publishes New Guidance on Interest Restriction Rules
On 7 March 2019, the Finnish tax administration published new guidance on interest deduction restriction rules, which were amended to comply with the EU Anti-Tax Avoidance Directive (ATAD) and include a general 25% of EBITDA interest deduction restriction for both related and unrelated party debt with a EUR 500,000 safe harbor for related party debt and a EUR 3 million safe harbor for unrelate…
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