TaxPlanet Magazine | Tax, Money, Business and Economy

You are here: Tax & Legal

Tax & Legal

Finland | Transfer Pricing

E-mail Print

The Finnish Tax Administration informed last week that it will follow the guidelines established by the Finnish Supreme Administrative Court ('SAC') in two recent rulings dealing with transfer pricing arrangements between entities of the same corporate group.

Finland | Fund structures face concerns on interest deductibility

E-mail Print

The deductibility of interest costs on intra-group loans has been limited since 2014. Very broadly, the deductibility of net interest expenses is limited to a defined percentage of taxable EBITDA.

US-based Investment Funds may recover Finnish Withholding Taxes

E-mail Print

On 13 January 2015 the Finnish Supreme Administrative Court (SAC) rendered two rulings according to which dividends received by regulated US investment funds (RICs) from Finnish listed companies should be exempt from withholding tax.

SWAN Partners, Spain, Press Release

E-mail Print

SWAN Partners is appointed as Spanish author of Transfer Pricing and Tax Avoidance guideline, edited by Thomson Reuters.

Change to the Spanish Inheritance Tax Regime

E-mail Print

We are pleased to inform you about a most important change to the Spanish inheritance tax regime that has been mandated by the European Union.

90% Regulation for Non-Residents working in the Netherlands

E-mail Print

As of January 1, 2015 new rules will come in place with respect to non-residents working in the Netherlands.

Peru | Definition of 'Technical Assistance' for tax purposes

E-mail Print

While Peruvian residents are subject to taxation on their worldwide income, nonresidents are subject to tax only on their Peruvian-source taxable income.

Finland | Cross-border hybrid Loans

E-mail Print

Interest payments on cross-border hybrid loans are tax deductible. The Finnish Supreme Administrative Court has confirmed that the tax authorities were not allowed to deny the deduction of interest payments.

Finland | Holding based Management Incentive Schemes suffer a Blow

E-mail Print

Holding company based management incentive schemes have become a common feature for Finnish listed companies, but to some extent also for privately held companies, especially in private equity investments.

Page 1 of 5

  • «
  •  Start 
  •  Prev 
  •  1 
  •  2 
  •  3 
  •  4 
  •  5 
  •  Next 
  •  End 
  • »

Tax & Legal

Business & Economy

Advertisement

No images

Money & Investing

Other Topics