Finland: Government proposes to align CbC reporting with EU Directive

31 December, 2017

On 19 December 2017, Bill No. 191/2017 was submitted to the parliament as a proposal to amend section 14 d of the Act on Taxation Procedure which is in line with Council Directive (EU) 2016/881 of 25 May 2016 amending Directive 2011/16/EU.

The proposal proposed to amend the law on taxation so as to harmonize its wording with the wording of the provisions on compulsory automatic exchange of information in the Directive on administrative cooperation in the field of taxation.

The law is intended to enter into force as soon as possible.

Finland

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