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Treaty between Finland and United States – Finnish domestic treatment granted to a US company's PE in Finland due to non-discrimination principle

|Treaty Development|Finland; United States
Finland; United States

Finnish Supreme Administrative Court (Korkein hallinto-oikeus, KHO) (the Court) gave its decision on 25 October 2013 in the case of KHO:2013:169. Details of the decision are summarized below.

(a) Facts. A company resident in the United States (US Co) had a permanent establishment (PE) in Finland (FI PE) engaged in producing high-tech sterilization equipment. US Co was planning to restructure its …

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