OrbitaxTax administration issues guidance on non-resident entity's tax liability in Finland
|Approved Changes|Finland
On 29 January 2014, the tax administration issued guidance (No. A86/200/2013) regarding the tax liability of a non-resident entity for its activities in Finland (the Guidance). The Guidance in essence reinstates the basic principles that:
| - | companies are considered to be non-residents if they are not established in accordance with Finnish law and not register… |
