Finland - Introduction of Restrictions on Tax Deductibility of Interest Expense
- O. Lahdenperä
- Derivatives & Financial Instruments, 2012 (Volume 14), No 6
- 8 November 2012
The author considers legislation being proposed by the Finnish Ministry of Finance to restrict the deductibility of interest expense for tax purposes, including the scope of application, the nature of the restrictions, escape clauses and the potential impact on companies doing business in Finland.