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Finland - Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) Exit Tax Measures in Finland

Country:
Finland
Author:
V. Kananoja
Issue:
European Taxation, 2020 (Volume 60), No 2/3
Published:
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.
 
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