Finland - Debt Classification Leads to BEPS Action in Finland
- A. Laukkanen
- Derivatives & Financial Instruments, 2015 (Volume 17), No 2
- 23 February 2015
The author analyses a recent Finnish case concerning the ability of the tax authorities to reclassify debt as equity under domestic law. The Finnish response to the OECD’s base erosion and profit shifting initiative is also considered.