This article provides an overview of the Finnish implementation of article 5 of the EU Anti-Tax Avoidance Directive (2016/1164) and general remarks on other potential developments in the field of exit taxation in Finland.
This article provides an overview of the Finnish implementation of article 5 of the EU Anti-Tax Avoidance Directive (2016/1164) and general remarks on other potential developments in the field of exit taxation in Finland.