Finland Tax News

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Budget for 2012 – Proposal published: details

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Aim to reduce corporate tax rate from 2012

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New government announces its programme – Corporate taxation

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Protocol to treaty between Switzerland and Finland enters into force

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Treaty between China (People's Rep.) and Finland enters into force

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Treaty between Finland and Kazakhstan enters into force

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Treaty between Finland and Kazakhstan enters into force

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Treaty between Finland and China (People's Rep.) signed and details

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Treaty between Finland and India enters into force

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Finnish Supreme Administrative Court rules on Liechtenstein dividend withholding tax not creditable against Finnish tax on CFC income

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Treaty between Finland and Poland will enter into force

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Treaty between Finland and India – details

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Amendments to rules on eliminating double taxation – tax administration publishes guidance

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Amendments to rules on eliminating double taxation passed

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Treaty between Finland and Turkey – details

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Protocol to treaty between Switzerland and Finland – details

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Dutch dividend withholding tax exemption extended to certain EEA countries

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Treaty between Finland and Poland – details

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Decree on black list countries issued

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Treaty between Finland and Poland signed

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ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries

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ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement

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ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment

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Treaty between Kazakhstan and Finland – details

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Exchange of information agreement between British Virgin Islands and Finland signed

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Exchange of information agreement between Finland and Guernsey enters into force

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Four agreements between Bermuda and Finland signed

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European Commission refers Germany to ECJ over taxation of outbound dividends

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CFC legislation amended

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Treaty between Finland and Turkey – negotiations

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