The Resource Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland

Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland

Label
Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
Title
Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
Creator
Subject
Language
eng
Summary
On 1 February 2012 the Central Tax Board rendered an advance ruling (KVL 002/2012) stating that the income or capital gains derived by a non-resident investor from a Finnish special investment fund investing in Finnish real estate was not taxable in Finland by virtue of domestic tax law and the Nordic Tax Treaty
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 14 (2012),
http://library.link/vocab/creatorName
Holkeri, K
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • advance tax ruling
  • real estate investment fund
  • income tax
  • capital gains tax
Label
Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
Instantiates
Publication
Label
Central Tax Board ruling : income derived by non-resident investor from a Finnish real estate investment fund not taxable in Finland
Publication

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