Changes to the Finnish CFC Regime: What Were the Effects?**

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

CFC rules, Profit shifting, Substance carve-out, Anti-Tax Avoidance Directive, Law amendment, Minimum tax, Efficiency, Neutrality

© 2022 Antti Tokola, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.