Finland: Supreme Administrative Court rules on taxation of dual resident companies

• Autores: Lari Hintsanen, Kennet Pettersson
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 4, 2004, págs. 192-195
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Case note discussing two advance rulings on the taxation of dual resident companies. In addition to raising issues on the interaction of domestic tax law with tax treaty provisions, they also involve questions about the EC freedom of establishment principle and the Parent-Subsidiary Directive.