Finland Tax News

Treaty between Finland and India – details

23 March 2010

Treaty between Finland and Poland will enter into force

23 March 2010

Amendments to rules on eliminating double taxation – tax administration publishes guidance

23 March 2010

Amendments to rules on eliminating double taxation passed

21 December 2009

Protocol to treaty between Switzerland and Finland – details

20 November 2009

Treaty between Finland and Turkey – details

20 November 2009

Dutch dividend withholding tax exemption extended to certain EEA countries

16 September 2009

Decree on black list countries issued

13 August 2009

Treaty between Finland and Poland – details

13 August 2009

ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

16 July 2009

ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

16 July 2009

ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

16 July 2009

Treaty between Finland and Poland signed

16 July 2009

Exchange of information agreement between Finland and Guernsey enters into force

7 June 2009

Treaty between Kazakhstan and Finland – details

7 June 2009

Exchange of information agreement between British Virgin Islands and Finland signed

7 June 2009

Four agreements between Bermuda and Finland signed

13 May 2009

European Commission refers Germany to ECJ over taxation of outbound dividends

10 April 2009

CFC legislation amended

22 February 2009

Treaty between Finland and Turkey – negotiations

24 December 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details

4 November 2008

Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages

4 November 2008

Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)

4 November 2008

ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details

4 November 2008

ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment

7 October 2008

OECD released 2008 Model Tax Convention

7 October 2008

Discussion draft on New Art. 7 of OECD Model – details

30 August 2008

OECD Council approves 2008 Model Tax Convention

11 August 2008

Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax

11 August 2008

New tax treaty between Poland and Finland – negotiations

27 July 2008