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

Antti Tokola

doi:10.2478/ntaxj-2022-0010

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

Nordic Tax Journal

Volume 2023 (2023): Issue 1 (December 2023)

By: Antti Tokola

Open Access

|Apr 2024

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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Articles in this issue

DOI: https://doi.org/10.2478/ntaxj-2022-0010 | Journal eISSN: 2246-1809

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Language: English

Page range: 22 - 49

Submitted on: May 19, 2022

Accepted on: Aug 29, 2022

Published on: Apr 22, 2024

Published by: DJØF Publishing, Nordic Tax Research Council

In partnership with: Paradigm Publishing Services

Publication frequency: 1 issue per year

Keywords:

CFC rules,

Profit shifting,

Substance carve-out,

Anti-Tax Avoidance Directive,

Related subjects:

Business and economics,

Business management,

Business law,

Political economics,

Public finance and fiscal theory,

Law,

History, philosophy and sociology of law,

Public law,

Tax and accounting law

© 2024 Antti Tokola, published by DJØF Publishing, Nordic Tax Research Council
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 2023 (2023): Issue 1 (December 2023)