Finland Tax News
Changes to Parent-Subsidiary Directive implemented
Finland implements changes to Parent-Subsidiary Directive
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Final Report on Improving the Resolution of Tax Treaty Disputes
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Finland
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Report on Attribution of Profits to PEs released
Treaty between Finland and Canada enters into force
Protocol to treaty between Finland and Switzerland enters into force
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Indian decision on whether profits from supply of equipment taxable
Finland ratifies treaty between Finland and Canada
Treaty between Australia and Finland signed
Protocol to treaty between Finland and United States presented to Finnish parliament
Treaty between Finland and Canada – details
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Protocol between Finland and Switzerland presented to Finnish parliament
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
US Senate may hold hearings on new Denmark, Finland, and Germany protocols
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
US Treasury Department announces signing of protocol to US-Finland income tax treaty
Protocol to treaty between Finland and Switzerland signed
Central Tax Board rules on treaty characterization of partnership income re Finland-Germany tax treaty
Advance ruling on Finnish withholding tax and EC Law re Luxembourg SICAV
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