The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) – Some Initial Thoughts

Journal
Author
Scherleitner, M.
Country
Finland
Published Date
Issue
European Taxation 2019 (Volume 59), No. 12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author discusses Finland’s decision to rely on its domestic GAAR in section 28 of the Act on Assessment Procedure for the sake of complying with the GAAR in article 6 of the EU Anti-Tax Avoidance Directive (2016/1164), and what this implies for the Finnish tax practice.