OrbitaxFinnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
|Approved Changes|Finland; United Kingdom; European Union
The Finnish Supreme Administrative Court (Korkeinhallinto-oikeus, KHO) gave its decision on 17 April 2013 in the case of KHO:2013:72. Details of the decision are summarized below.
(a) Facts. A Oy, a company resident in Finland (FIN Oy), received portfolio dividends from a group's parent company resident in the United Kingdom (UK Co) between 2002 and 2004 during which time Finland applied a…
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