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2 bills
- HE 188/2021 vpPassed
Stricter supervision of corporate transfer pricing
Rules on the taxation of transactions between group companies are being reformed in line with international OECD guidelines. The Finnish Tax Administration will be able to assess intra-group arrangements on the basis of their actual substance and, in exceptional cases, disregard transactions lacking an economic rationale.
14 Dec 2021 · passed without a vote - HE 308/2018 vpPassed with amendments
Improving international tax dispute resolution
A new procedure will be established in Finland to resolve double taxation disputes between states at the request of a taxpayer. If the states fail to reach an agreement within a specified time limit, the matter will be referred to an independent arbitration panel for resolution.
8 Apr 2019 · passed without a vote