Finland Tax News

Treaty between India and Finland – Indian decision on the constitution of a permanent establishment

1 February 2014

Tax administration issues guidance on non-resident entity's tax liability in Finland

1 February 2014

Decree on black-list countries updated – Tajikistan and Uruguay added to the list

1 January 2014

Budget for 2014 enacted

31 December 2013

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

25 December 2013

Budget 2014: Law proposal on reducing corporate income tax rate, amending dividend taxation and enacting other tax amendments published

25 December 2013

Supreme Court: Finnish CIV not entitled to refund of dividend withholding tax

25 December 2013

Tax administration publishes information package on tax havens

2 December 2013

Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013

Budget 2014 – Ministry of Finance proposal

12 November 2013

Protocol to treaty between Belgium and Finland enters into force

16 September 2013

Protocol to treaty between Barbados and Finland enters into force

16 September 2013

Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013

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

29 July 2013

Administrative Court of Helsinki disallows reclassification of a hybrid loan from a Luxembourg parent as capital contribution due to a TP adjustmen

29 July 2013

Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013

Government amends its plans to reform dividend taxation – details

24 June 2013

Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013

Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013

Treaty between Cyprus and Finland enters into force

24 June 2013

Withholding tax under EU Savings Directive to be abolished

24 June 2013

Tax Plans for 2014-2017 – details

6 May 2013

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

6 May 2013

Finland's Supreme Administrative Court rules on using location savings in TP cases

6 May 2013

Heavy restrictions on capital movements enter into force

6 May 2013

Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013

Protocol to treaty between Finland and Switzerland enters into force

4 May 2013

Treaty between Finland and Morocco enters into force

25 March 2013

Treaty between Finland and Uruguay enters into force

25 March 2013

Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013