| Tittel: | Changes to the Finnish CFC Regime: What Were the Effects? | | Ansvar: | Antti Tokola | | Forfatter: | Tokola, Antti  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordic tax journal | | Utgitt: | Stockholm : Nordic Tax Research Council, 2022 | | Omfang: | 27 sider | | ISBN/ISSN: | 2246-1809 | | Serie: | Nordic Tax Journal ; 1/2022 | | Emneord: | Selskapsrett / Skatterett | | Geografiske emneord: | Finland | | Note: | Open access, Attribution 4.0 International (CC BY 4.0)
Utgis av Sciendo. Artikkelen er registrert Ahead of Print 14. juli 2022. | | Innhold: | Abstract
This article examines whether the Finnish con-trolled foreign corporation (CFC) regime fulfills its aim toeffectively prevent the shifting of profit to foreign low-taxentities and what the effects of the most recent legal amend-ment were. In addition, the article addresses whether theFinnish CFC regime actualizes the principles of a good taxsystem.
Keywords: CFC rules, Profit shifting, Substance carve-out,Anti-Tax Avoidance Directive, Law amendment, Minimumtax, Efficiency, Neutrality |
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