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

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
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,
Law amendment,
Minimum tax,
Efficiency,
Neutrality
Related subjects:
Law,
History, philosophy and sociology of law,
Public law,
Tax and accounting law,
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Business law

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

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