On 13 June 2012, the parliament adopted the bill (L 173) amending corporate tax. The amendments enter into force from 1 July 2012 and are effective from the income year 2012. The obligation imposed on loss-making companies to issue specific statements and the eased possibility for the tax administration to publish information, however, enter into force from 1 January 2013.
The main changes are summarized below.
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