Orbitax Tax News & Alerts
Finland's Tax news & updates from Orbitax and partners
Finland Tax News
TIEA between Costa Rica and Finland has Entered into Force
Air Services Agreement between Finland and New Zealand Signed
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Tax administration issues guidance on general limitation on deductibility of interest expenses
Treaty between India and Finland – Indian decision on the constitution of a permanent establishment
Tax administration issues guidance on non-resident entity's tax liability in Finland
Decree on black-list countries updated – Tajikistan and Uruguay added to the list
Budget for 2014 enacted
Treaty between Finland and United States – Finnish domestic treatment granted to a US company's PE in Finland due to non-discrimination principle
Budget 2014: Law proposal on reducing corporate income tax rate, amending dividend taxation and enacting other tax amendments published
Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax
Tax administration publishes information package on tax havens
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Budget 2014 – Ministry of Finance proposal
Protocol to treaty between Belgium and Finland enters into force
Protocol to treaty between Barbados and Finland enters into force
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Supreme Administrative Court: Disposal of shares in a Finnish company holding shares in a real estate company not income from Finnish sources for a non-resident individual
Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Government amends its plans to reform dividend taxation – details
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Treaty between Cyprus and Finland enters into force
Withholding tax under EU Savings Directive to be abolished
Tax Plans for 2014-2017 – details
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
Heavy restrictions on capital movements enter into force
Finland's Supreme Administrative Court rules on using location savings in TP cases
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
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