The Resource Amendments to Finland's CFC regime
Amendments to Finland's CFC regime
Resource Information
The item Amendments to Finland's CFC regime represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Amendments to Finland's CFC regime represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- After the 2006 judgment of the European Court of Justice in Cadbury-Schweppes, it was clear that Finland's CFC regime, introduced in 1995, had to be amended in order to bring it into line with the ECJ's judgment. Finland amended its CFC regime accordingly, with effect from 1 January 2009. After giving some background and describing Finland's old regime, the article discusses the 2009 changes, including (among others) the exclusion of certain states from the CFC regime, the treatment of permanent establishments and losses, and the elimination of double taxation
- Language
- eng
- Label
- Amendments to Finland's CFC regime
- Title
- Amendments to Finland's CFC regime
- Language
- eng
- Summary
- After the 2006 judgment of the European Court of Justice in Cadbury-Schweppes, it was clear that Finland's CFC regime, introduced in 1995, had to be amended in order to bring it into line with the ECJ's judgment. Finland amended its CFC regime accordingly, with effect from 1 January 2009. After giving some background and describing Finland's old regime, the article discusses the 2009 changes, including (among others) the exclusion of certain states from the CFC regime, the treatment of permanent establishments and losses, and the elimination of double taxation
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
- http://library.link/vocab/creatorName
- Helminen, M
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
- CFC
- Label
- Amendments to Finland's CFC regime
- Label
- Amendments to Finland's CFC regime
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Amendments-to-Finlands-CFC-regime/KeHBVL27A1M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Amendments-to-Finlands-CFC-regime/KeHBVL27A1M/">Amendments to Finland's CFC regime</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Amendments-to-Finlands-CFC-regime/KeHBVL27A1M/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Amendments-to-Finlands-CFC-regime/KeHBVL27A1M/">Amendments to Finland's CFC regime</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
