The Cyprus Tax Department announced, on 14 February 2025, the issuance of the 10-year government bond yield rates as of 31 December 2024 for various countries related to the Notional Interest Deduction (NID) on equity. These rates will determine

The Cyprus Tax Department announced, on 12 February 2025, that it has further extended deadlines for submitting the annual company income tax return and the summary information table (SIT) on controlled transactions for the 2022 tax year. The

Cyprus has published the Companies (Amendment) (No. 5) Law of 2024 in the Official Gazette on 6 December 2024, implementing the public Country-by-Country (CbC) under Directive (EU) 2021/2101 which establishes a reporting threshold for companies with

The Finnish tax authority has published an overview of the changes to taxation in 2025, which includes amendments introduced for the upcoming tax year. Earlier, Finland’s ​Parliament has approved the 2025 budget on 20 December

Finland’s parliament has passed amendments to the Minimum Tax Act. The Act is amended to incorporate the latest OECD guidance on Pillar Two rules. The key changes include clarifying certain provisions of the law, simplifying minimum tax

Finland’s ​Parliament has approved the 2025 budget on 20 December 2025. The Finance Committee's proposal for the state budget for 2025 is approximately EUR 89.2 billion, which is about EUR 1.3 billion more than the actual budget for 2024. The