Tag Archives: Finland

World Tax Advisor 26 July 2019

World Tax Advisor 25 January 2019

The World Tax Advisor 25 January includes in particular:

  • Mexico: Tax authorities issue rules for tax offsets and incentives for taxpayers in northern border region
  • Bulgaria: 2019 tax law changes include partial implementation of ATAD 1
  • Finland: Changes expected to tax treatment of certain fund types
  • Germany: New administrative quidance issued on deviations from arm’s length principle
  • Ireland: Guidance issued on VAT compensation for charities
  • Korea: 2019 tax reform includes rules to improve efficiency of tax law
  • Romania: New interest deduction limitation rules in effect
  • Switzerland: Referendum to be held on corporate tax reform bill
  • United States: Finland regulations released on transition tax
  • Tax treaty round up

World Tax Advisor 21 December 2018

The World Tax Advisor 21 December includes in particular:

  • Saudi Arabia releases draft transfer pricing regulations
  • Belgium: Transfer pricing documentation deadline extended
  • Cambodia: 2019 tax law changes would distinguish between legal and “physical” persons
  • Cyprus: CbC reporting deadline extended
  • European Union: CJEU rules German RETT intragroup exemption in line with EU state aid rules
  • Finland: Final interest deduction limitation rules include changes to group ratio rule
  • Greece: Capital tax exemption introduced for capital investments in R&D
  • Italy: Tax amnesty introduced for taxpayers to settle their tax positions
  • Malta: EU ATAD implemented into domestic law
  • Netherlands: New income thresholds for highly skilled migrants
  • Sweden: New precedent on taxation of stock options

 

World Tax Advisor 14 December 2018

The World Tax Advisor 14 December includes in particular:

  • News Luxembourg government coalition agreement includes CIT rate reduction, other tax measures
  • Brazil: Access to mutual agreement procedure expanded
  • Colombia: Guidance issued on procedure for filing CbC report
  • Costa Rica: New law makes broad changes to corporate tax rules, introduces VAT
  • Finland: Corporate income tax proposals would affect LLCs, group contribution regime
  • Malaysia: Social security coverage extended to foreign workers, including expatriates
  • Malta: Guidelines on tax treatment of distributed ledger technology assets issued

World Tax Advisor 16 November 2018

The World Tax Advisor 16 November  includes in particular

  • Finland proposes changes to CFC rules based on EU ATAD
  • Egypt: Updated transfer pricing guidelines issued
  • European Union: Directive allowing reduced VAT rates adopted
  • European Union: Namibia removed from EU list of
    noncooperative jurisdictions
  • Guernsey: Draft regulations on company economic
    substance published
  • Hong Kong: Discussion paper released on proposed
    tax exemption for investment funds
  • Italy: Tax authorities clarify VAT grouping
    rules and VAT treatment of transfer
    pricing adjustments
  • Peru: Due date extended for filing CbC report
    for FY 2017
  • South Africa: SARS proposes penalty for failure to
    file income tax returns
  • United Kingdom: Public consultation on proposed digital
    services tax launched
  • United States: Deadlines to request competent
    authority assistance in transfer pricing
    disputes

 

World Tax Advisor 2 November 2018

The World Tax Advisor 2 November  includes in particular

  • UK Budget 2018 includes new digital services Tax
  • Australia: ATO releases guidelines on general anti-avoidance and hybrids
  • China: Draft IIT implementation regulations released for public consultation
  • Denmark: New guidance issued on VAT treatment of holding companies
  • Finland: Income register reporting to be introduced from 2019
  • Jersey: Draft legislation on company economic substance presented
  • Netherlands: Consultation launched on measures to implement EU ATAD II into domestic law
  • New Zealand: R&D tax incentive bill introduced to parliament
  • Spain: Draft bills issued on digital services and financial transaction taxes, ATAD measures

World Tax Advisor 5 October 2018

The World Tax Advisor 5 October includes in particular:

  • Australia releases discussion paper on taxation of
    digital economy
  • Belgium: New register of ultimate beneficial owners introduced
  • El Salvador: Tax amnesty period further extended
  • European Union: Liechtenstein, Peru removed from “grey” list of noncooperative jurisdictions
  • European Union: CJEU rules German trade tax rules violate EU law
  • Finland: Proposed rules would implement EU ATAD into domestic law
  • New Zealand: R&D tax incentive scheme details announced
  • OECD: Four countries deposit MLI ratification instruments, Aruba joins inclusive framework
  • Qatar: CbC reporting legislation implemented