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Finland's Proposed ATAD-Compliant Interest Restriction Rules

|Proposed Changes|Finland
Finland

On 27 September 2018, the Finnish government announced its proposal for new interest deduction restriction rules that are compliant with the EU Anti-Tax Avoidance Directive. Key points of the rules are as follows:

  • A general 25% of EBITDA interest deduction restriction will apply for both related and unrelated party debt;
  • A EUR 500,000 safe harbor will apply for related party debt (current rul…

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