Finland - Contemporary Transfer Pricing Case Law of the Finnish Supreme Administrative Court
- S. Penttilä; M. Nieminen
- European Taxation, 2015 (Volume 55), No 7
- 5 June 2015
This article examines recent transfer pricing case law of the Supreme Administrative Court. It provides an analysis of four key decisions given between 2010 and 2014 concerning intra-group financing, in particular the amount of arm’s length interest (KHO 2010:73) and debt recharacterization (KHO 2014:119); valuation of shares (KHO 2014:33) and location savings (KHO 2013:36).