Finland - Draft Proposal on Deductibility of Interest Expense
- Country:
- Finland
- Author:
- P. Manninen
- Issue:
- International Transfer Pricing Journal, 2012 (Volume 19), No 5
- Published:
- 25 July 2012
The author considers legislation proposed by the Finnish government to limit expense on group internal debt, including the interaction between proposed measures and controlled foreign company rules.