Government bills6
- HE 204/2021 vpPassed
Tightening taxation of reverse hybrid mismatches
Tax avoidance by multinational enterprises will be tackled by expanding taxation in situations where income risks going entirely untaxed due to differences between countries' tax systems. Income attributable to foreign owners of Finnish partnerships will be taxed in Finland if it is not taxed in the owner's home country.
8 Dec 2021 · passed without a vote - HE 304/2018 vpPassed
Clarifying investment funds' tax exemption
Conditions for the tax exemption of investment funds and special investment funds will be laid down in more detail in the act. Tax exemption will be retained by funds that meet the specified requirements concerning aspects such as the number of unit holders and open-endedness.
11 Mar 2019 · 3 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
102 jaa83 ei - HE 282/2018 vpPassed
Tightening dividend taxation on nominee shares
Dividend taxation on nominee-registered shares would be tightened and supervision stepped up. The actual end-beneficiary information for dividends must always be reported to the Finnish Tax Administration for a reduced tax rate to be applied.
26 Mar 2019 · 3 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
94 jaa77 ei - HE 306/2018 vpPassed
Clarifying taxation of foreign private equity
The tax treatment of foreign investors in Finnish private equity funds will be eased in situations where an investment is made through another fund. The change aims to remove tax obstacles and attract more international growth funding to Finland.
5 Mar 2019 · passed without a vote - HE 218/2018 vpPassed
Reforming controlled foreign company legislation
Amendments required by an EU directive will be made to legislation on the taxation of controlled foreign companies to prevent tax avoidance. The rules concern situations where income is shifted to companies or other entities established in low-tax jurisdictions.
20 Dec 2018 · 6 votesClosest vote · Lausumaehdotus, mietintö / Timo Harakka 3
97 jaa84 ei - HE 145/2016 vpPassed
Extending crew support to survey vessels
Hydrographic survey vessels will be included in the state crew support scheme for maritime transport. At the same time, people working on these vessels will be transferred to the seamen's pension scheme.
25 Oct 2016 · passed without a vote