Changes to the Finnish CFC Regime: What Were the Effects?**

Tokola, Antti

doi:10.2478/ntaxj-2022-0010

Abstract

This article examines whether the Finnish controlled foreign corporation (CFC) regime fulfills its aim to effectively prevent the shifting of profit to foreign low-tax entities and what the effects of the most recent legal amendment were. In addition, the article addresses whether the Finnish CFC regime actualizes the principles of a good tax system.

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Changes to the Finnish CFC Regime: What Were the Effects?**

Abstract

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