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Finland - Determining the Arm’s Length Interest Rate of an Intra-Group Loan

Country:
Finland,Sweden
Author:
M. Helminen
Issue:
European Taxation, 2011 (Volume 51), No 4
Published:
7 March 2011
In this note, the author discusses a recent decision of the Finnish Supreme Administrative Court that addresses the determination of the arm’s length interest rate in circumstances where loans are extended within a group of companies.
 
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