The Finnish government published a proposal to implement the Organisation for Economic Co-operation and Development (OECD) Base Erosion and Profit Shifting (BEPS) initiative on transfer pricing documentation as well as a corresponding EU directive on country-by-country (CbC) reporting. The proposal was announced on September 15, 2016 and would be effective as of January 1, 2017. The CbC reporting requirements would be applicable for financial years beginning on or after January 1, 2016.
Related Posts
Finland proposes interest deduction relief for critical infrastructure projects
October 09, 2026
Finland’s Parliament is reviewing Government Proposal HE 227/2026 vp, part of the Government’s 2027 Budget package,
Read More
Finland: Parliament approves amending protocol to tax treaty with Switzerland
October 08, 2026
Finland’s Parliament has approved the Government Proposal HE 159/2026 vp to ratify the amending protocol to the 1991
Read More
Finland proposes investment fund tax reforms following CJEU ruling, including ELTIF changes
October 07, 2026
The Finnish Government presented Government Proposal HE 209/2026 vp to Parliament on 2 October 2026, proposing
Read More
Finland: Government proposes major reforms to corporate restructuring tax rules
October 05, 2026
Finland’s government has submitted a legislative proposal (HE 211/2026) to Parliament to amend the existing rules on
Read More
Finland proposes corporate and personal income tax cuts in 2027 Budget
September 23, 2026
Finland’s government submitted its proposal for the 2027 Budget to Parliament (HE 175/2026) on 21 September 2026. The
Read More
Finland: Government proposes lower corporate tax rate, longer loss carry-forward period from 2027
September 22, 2026
Finland's government announced, on 17 September 2026, that it proposed two significant changes to corporate taxation,
Read More