On 26 January 2018, the Finnish tax administration published updated guidelines on transfer pricing documentation requirements, which replace the previous guidelines issued in 2007. The guidelines reflect the changes in the documentation requirements introduced the end of 2016, which are in line with the results of the BEPS project and the OECD Transfer Pricing Guidelines published in July 2017.The main points of the Finland's updated guidelines include:
- From 2017, the required transfer pric…