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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
Del av verk:Nordic tax journal 1/2022

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