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Yritysverotus

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 