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Borenius

ETEL√ĄESPLANADI 2, 00130 HELSINKI, FINLAND
Tel:
Work +358 20 713 33
Fax:
Fax +358 20 713 3499
Email:
Web:
www.borenius.com
Helsinki, New York, St Petersburg, Tampere

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Legal Developments by:
Borenius

  • Court ruling on the Finnish CFC legislation

    The Finnish CFC legislation implies that a Finnish company may be subject to income tax for its share of the profit of a CFC regardless of whether these profits are distributed by the CFC to its shareholders or not. A CFC is defined as a foreign corporation owned and controlled by a Finnish tax resident that pays income tax in its domicile at a rate less than 60% of the Finnish corporate income tax rate.
    - Attorneys at law Borenius Ltd

Legal Developments in Finland

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