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The Supreme Administrative Court (“SAC”) has recently issued four rulings in which it clarifies the applicability of Finnish Income Tax Act (“ITA”) § 20 (a) to foreign funds. PwC advised clients in two of the cases. ITA § 20 (a) was introduced into Finnish tax legislation in 2020. The new provision stated that a foreign...

The Supreme Administrative Court clarifies the scope of foreign investment fund tax exemption 

The Second Committee (Economic and Financial) of the United Nations General Assembly has approved a resolution concerning the promotion of inclusive and effective international tax cooperation.  The approval of the resolution highlights the growing discontent of developing countries with the international tax cooperation led by the OECD. In the past, the OECD has suffered criticism...

Promotion of inclusive and effective international tax cooperation at the United Nations