Finland - Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) Exit Tax Measures in Finland
- V. Kananoja
- European Taxation, 2020 (Volume 60), No 2/3
- 4 February 2020
This article provides an overview of the Finnish implementation of article 5 of the EU Anti-Tax Avoidance Directive (2016/1164) and general remarks on other potential developments in the field of exit taxation in Finland.