The Ministry of Finance of Finland published Decree No. 1284/2013 on 31 December 2013. This covers countries where the tax burden differs significantly from that in Finland; the blacklist applies in implementation of the controlled foreign company (CFC) rules in Finland from the beginning of the 2014 tax year; the list broadly similar to that of 2012 but adds Tajikistan and Uruguay.
Finland: decree on blacklist countries updated
09 January, 2014
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