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Finland's Amended CFC Rules from 2019

|Approved Changes|Finland
Finland

Finland has published Law 1364/2018 of 28 December 2018 in the Official Gazette, which includes amendments to the country's controlled foreign company (CFC) rules to comply with the EU Anti-Tax Avoidance Directive. The Law includes:

  • An expansion of the CFC rules to cover persons subject to limited tax liability in Finland if the holding in a CFC relates to a permanent establishment in Finland…

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