- Orbitax

Finland Tax News

EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends

24 February 2007

Indian decision on whether profits from supply of equipment taxable

15 January 2007

ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details

15 January 2007

Finland ratifies treaty between Finland and Canada

15 January 2007

ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment

15 January 2007

Protocol to treaty between Finland and Switzerland enters into force

15 January 2007

Treaty between Australia and Finland signed

17 December 2006

Protocol to treaty between Finland and United States presented to Finnish parliament

12 September 2006

Treaty between Finland and Canada – details

12 September 2006

European Commission requests Belgium to terminate discriminatory taxation of inbound dividends

13 August 2006

US Senate may hold hearings on new Denmark, Finland, and Germany protocols

13 August 2006

European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures

13 August 2006

European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid

13 August 2006

Protocol between Finland and Switzerland presented to Finnish parliament

13 August 2006

European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends

13 August 2006

European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive

13 August 2006

US Treasury Department announces signing of protocol to US-Finland income tax treaty

11 July 2006

Protocol to treaty between Finland and Switzerland signed

14 May 2006

Central Tax Board rules on treaty characterization of partnership income re Finland-Germany tax treaty

9 April 2006

Advance ruling on Finnish withholding tax and EC Law re Luxembourg SICAV

9 April 2006

The law bringing about the proposed changes to the taxation of Finnish-source dividends from nominee registered share have been approved by the parliament. The law (970/2005), which was signed by the President on 9 December 2005, will apply to dividends received as of 1 January 2006.

1 January 2006

Proposed changes to withholding tax regarding nominee-registered shares

9 November 2005

Taxation of dividends The current imputation system, which has applied since 1990, is replaced by a classical double taxation system, under which corporate income is first taxed in the hands of the company and dividends subsequently (with partial relief) in the hands of the shareholders at the appropriate rates. As a corollary to this, the equalization tax (29/71) on distributions is abolished.

19 January 2005

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