O artykule
Kategoria artykułu: Article
Data publikacji: 22 kwi 2024
Zakres stron: 22 - 49
Otrzymano: 19 maj 2022
Przyjęty: 29 sie 2022
DOI: https://doi.org/10.2478/ntaxj-2022-0010
Słowa kluczowe
© 2022 Antti Tokola, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
This article examines whether the Finnish controlled foreign corporation (CFC) regime fulfills its aim to effectively prevent the shifting of profit to foreign low-tax entities and what the effects of the most recent legal amendment were. In addition, the article addresses whether the Finnish CFC regime actualizes the principles of a good tax system.