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Finland

Archive: Finland

This content is from: Global

OECD answers your questions about the global automatic exchange standard

EXCLUSIVE: On Monday July 21 the OECD released the full version of the Standard for Automatic Exchange of Financial Account Information in Tax Matters, which requires financial institutions to report detailed financia...
By Ralph Cunningham
July 23 2014
This content is from: Finland

Why Finnish Supreme Court denied OECD guidelines

Janne Juusela, Jarno Mäkelä and Lauri Ahokalli of Borenius Finland discuss how a landmark decision by the Finnish Supreme Administrative Court (SAC) on transfer pricing reclassified the OECD’s reference to debt-to-equ...
July 23 2014
This content is from: Denmark

ECJ rules Danish tax system violates freedom of establishment over recapture of losses

Nordea Bank receives a favourable ruling in the European Court of Justice (ECJ), after Denmark’s recapture of losses rule is found in breach of EU freedom of establishment.
By Aaran Fronda
July 22 2014
This content is from: Finland

Finnish TP ruling undermines OECD guidelines

The Finnish Supreme Administrative Court has ruled against the Finnish Tax Administration on the grounds that tax law reclassification can only be made under general anti-avoidance provisions and not transfer pricing ...
By Sophie Harding
July 16 2014
This content is from: Global

Have your say on ITR's development

The new www.internationaltaxreview.com website went live in late May. Take the opportunity to influence how it develops by completing our survey.
By Ralph Cunningham
July 13 2014
This content is from: Austria

Semeta extols EU efforts on tax compliance and promises more

Algirdas Semeta has said European taxpayers should see big improvements in compliance in the coming years.
By Ralph Cunningham
July 09 2014