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Finland > Legal Developments > Law firm and leading lawyer rankings

Editorial

The Reform of Finnish Corporate Taxation

A bill aimed at reforming Finnish corporate taxation is forthcoming in October 2007.

The reform seeks to harmonise corporate tax legislation with the new Finnish Companies Act. It also aims to minimise the connection between the calculation of taxable income from the calculation of accounting profits. A separate bill is also forthcoming this autumn concerning the taxation of shareholders in controlled foreign companies that takes into consideration the European Court of Justice decision in Cadbury-Schweppes (C-196/04). Both acts will likely come into force in the beginning of 2008.

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