Amendments to Finland's CFC regime
Resource Information
The work Amendments to Finland's CFC regime represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
The Resource
Amendments to Finland's CFC regime
Resource Information
The work Amendments to Finland's CFC regime represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
Context
Context of Amendments to Finland's CFC regimeWork of
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/resource/warbWgycNCw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/warbWgycNCw/">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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Work Amendments to Finland's CFC regime
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/resource/warbWgycNCw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/warbWgycNCw/">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>
