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Finland

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Europe

Finland’s exit tax violates EU law, court rules

November 28, 2017

Davide Anghileri of the University of Lausanne discusses a November 23 decision of the European Court of Court of Justice concluding that Finland’s exit tax violates EU law concepts of freedom of establishment . . . 

Africa

US negotiating exchange of country-by-country tax reports with 20 more nations

August 30, 2017

The US IRS is negotiating with 20 countries to annually exchange country-by-country reporting data on large multinational firms . . .

Asia-Pacific

Japan publishes ‘synthesized text” of tax treaty with Finland

April 19, 2019

The Japanese government has published on its website the synthesized text of the Japan-Finland . . .

Europe

Finland issues transfer pricing rules for intragroup services: KPMG→

October 18, 2017
No Picture
Europe

EU Court of Justice Advocate General concludes Finnish exit tax violates EU law: KPMG→

July 17, 2017
Asia-Pacific

Singapore, Finland agree to automatic exchange of financial account information for tax purposes

November 26, 2016

Singapore and Finland on November 22 signed an agreement committing to begin automatic exchange of financial . . .

Americas

Australia may exercise transfer pricing reconstruction power, will change approach to allocation of risk, official says

August 22, 2018

The Australian Taxation Office has not yet used its sweeping power to reconstruct transactions for transfer pricing purposes; however, that may soon change, Australian Deputy Commissioner Mark Konza said at the Tax Institute’s 2018 National Transfer . . .

Americas

US signs agreements with Czech Republic, Finland, Greece, Italy, and Sweden to exchange country-by-country reports

October 5, 2017

The US IRS announced this week that it has signed separate agreements with the Czech Republic, Finland, Greece, Italy, and Sweden to exchange country-by-country reports on multinationals. The bilateral competent authority agreements would help put into . . .

Americas

Brazil guidance addresses treatment of brand name, know-how under Brazil-France tax treaty

November 7, 2018

Francisco Moreira of Bichara Advogados, São Paulo, discusses an October 2 Brazilian tax authority ruling addressing the tax treatment of payments for brand name and know-how under the Brazil-France tax treaty . . .

No Picture
Denmark

Sweden, Denmark, Finland state opposition to EU digital services tax on revenue: Reuters→

June 7, 2018
Europe

Finland court resolves two transfer pricing cases involving intragroup services: DLA Piper→

October 2, 2017
Asia-Pacific

Taiwan offers VAT refund to some foreign enterprises without fixed place of business

March 14, 2017

Taiwan’s taxation office announced Monday that foreign enterprises and other entities from specified countries that have no fixed place of business in Taiwan but engage in. . . 

Europe

Finland deposits BEPS MLI acceptance instrument with OECD

February 25, 2019

Finland today deposited with the OECD its instrument of acceptance of a multilateral treaty . . .

Asia-Pacific

Feedback sought in review of 8 countries’ tax dispute resolution processes

June 10, 2017

The OECD on June 9 asked multinational firms to provide feedback regarding their experiences with the tax dispute resolution processes in the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore and Spain. The eight countries’ mutual . . .

Europe

Finland and Portugal agree to terms of new tax treaty

April 26, 2016

Finland’s Ministry of Finance today announced that it has reached an agreement with the Portuguese government on the terms of a . . .

No Picture
Czech Republic

Czech Republic rejects EU Commission digital services tax proposal, joining Ireland, Finland, Sweden: Reuters→

October 9, 2018
Asia-Pacific

OECD publishes reports covering cross-border tax dispute resolution in Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore, Spain

March 13, 2018

The OECD today published reports approved by the “Inclusive Framework on BEPS” which assess tax dispute resolution practices in the Czech Republic, Denmark, Finland, Korea, Norway, Poland, Singapore, and Spain. As members . . .

Asia-Pacific

Finland and Uzbekistan sign tax treaty protocol

March 14, 2016

Finland and Uzbekistan on March 8 signed a protocol to their tax treaty, Finland’s Ministry of Foreign affairs has announced. The agreement updates the treaty to add a clause . . .

Australia

31 nations sign agreement on exchange of country-by-country transfer pricing reports

January 27, 2016

In an effort to provide their tax administrations with more tools to combat corporate tax avoidance through transfer pricing, officials from 31 countries today signed an agreement setting . . .

Asia-Pacific

New Hong Kong, Finland tax treaty reduces withholding tax, benefits airlines and shipping

May 25, 2018

Hong Kong and Finland’s governments signed a comprehensive tax treaty on May 24. The agreement, which . . .

Africa

Australia releases draft law adopting BEPS MLI, seeks to amend 30 bilateral tax treaties 

February 8, 2018

The Australian government on February 8 released for public comment a draft law that would give the force of law to a multilateral tax treaty designed to amend about 30 of Australia’s tax treaties with other . . .

Asia-Pacific

Hong Kong, Finland tax treaty enters into force

January 7, 2019

A comprehensive tax treaty between Hong Kong and Finland entered into force . . .

Europe

Finland threatens to terminate tax treaty with Portugal

April 16, 2018

Finland’s Ministry of Finance has announced that it will advise Finnish Parliament to terminate Finland’s 1970 tax treaty with Portugal beginning January 1, 2019, regardless of whether a replacement tax treaty applies. . .

No Picture
Belgium

EU committee publishes letters from 13 nations on tax ruling practices

June 29, 2015

A European Parliament committee has published letters from EU member state officials describing tax ruling practices, efforts to combat tax avoidance, and compliance with EU spontaneous exchange of information directives. The letters, published by. . .

Europe

Sami Tuominen joins Bird & Bird’s tax practice in Finland

June 2, 2015

Sami Tuominen has joined Bird & Bird as a partner to head of its Finnish tax group based in Helsinki, the firm announced June 1. Tuominen joins from local law firm, Borenius. Tuominen, an author of tax treatises and a regular . . .

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RECENT COMMENTS
  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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Latest

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Recent Comments

  • Khaled Al Zaabi on Spanish government proposes digital services tax: “We are seeking assistance with Digital Assets and International Tax Consulting to help Abu Dhabi UAE Oil Company navigate the…” October 24 ,2024
  • Emma Hinson Sims on The Pillar One blueprint — the potential future of international taxation and transfer pricing: “HAPPY BIRTHDAY TO A VERY SMART, BEAUTIFUL, YOUNG LADY ON JANUARY 13TH.” January 6 ,2024
  • David Valdez on US Tax Court resolves Whirlpool tax dispute involving Mexican maquiladora structure: “Greetings Whirlpool Mexico, I’m trying to contact someone involved with the decision making for transportation from all of your Mexican…” October 20 ,2023
  • Jose Dominguez on The new US international tax rules: what you need to know about GILTI, FDII, BEAT etc.: “Very informative article. Question. Do you have a software to compute these US International Calcs to make them in house?” April 12 ,2023
  • Ciro César Soriano de Oliveira on Danish High Court rules on beneficial ownership of dividends for tax purposes: “Dear Ms Susi, This article is immensely clarifying. I’d like to know whether Danish Supreme Court has already granted its…” March 24 ,2023

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Accounting & Reporting News

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Transfer Pricing News

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US tax focus

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