The Resource Finland introduces changes to the withholding tax treaty claim process for non-resident portfolio investors by adopting the OECD's treaty relief and compliance enhancement package

Finland introduces changes to the withholding tax treaty claim process for non-resident portfolio investors by adopting the OECD's treaty relief and compliance enhancement package

Label
Finland introduces changes to the withholding tax treaty claim process for non-resident portfolio investors by adopting the OECD's treaty relief and compliance enhancement package
Title
Finland introduces changes to the withholding tax treaty claim process for non-resident portfolio investors by adopting the OECD's treaty relief and compliance enhancement package
Creator
Subject
Language
eng
Summary
This article discusses the forthcoming changes to the Finnish withholding tax treaty claim process for non-resident portfolio investors through the adoption of the OECD's Treaty Relief and Compliance Enhancement (TRACE) Implementation Package. It is hoped that successful implementation of the TRACE Implementation Package in Finland will encourage other countries to adopt it as well
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 12 ; p. 585-593
http://library.link/vocab/creatorName
  • Radcliffe, P
  • Popova, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • tax treaty
  • TRACE Project (OECD)
  • tax compliance
Label
Finland introduces changes to the withholding tax treaty claim process for non-resident portfolio investors by adopting the OECD's treaty relief and compliance enhancement package
Instantiates
Publication
Label
Finland introduces changes to the withholding tax treaty claim process for non-resident portfolio investors by adopting the OECD's treaty relief and compliance enhancement package
Publication

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