Orbitax Tax News & Alerts
Finland's Tax news & updates from Orbitax and partners
Finland Tax News
Protocol to treaty between United States and Finland approved
Treaty between Australia and Finland ratified
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Treaty between Morocco and Finland ratified
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Withholding tax case on comparability of Luxemburg SICAV and Finnish company forms referred to ECJ
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
US Senate hearings on protocol to treaty between Finland and US
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
ECJ: Finnish group contribution regime compatible with EC Law – details
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Treaty between Finland and Australia presented to Finnish parliament
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
International tax conference on CCCTB held in Berlin
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Revised Commentary on Article 7 of OECD Model released
Changes to Parent-Subsidiary Directive implemented
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Final Report on Improving the Resolution of Tax Treaty Disputes
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Finland implements changes to Parent-Subsidiary Directive
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Report on Attribution of Profits to PEs released
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