Finland: Cross-border business and the tax reform of 2005

• Autores: Marjaana Helminen
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 9, 2004, págs. 396-399
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • From 1 January 2005 Finland will move to a modified classical system of taxing companies and their shareholders. This article examines the new system.