Finland - Assessment of First Year of Transfer Pricing Programme
- J. Waal
- International Transfer Pricing Journal, 2013 (Volume 20), No 4
- 2 July 2013
In 2012 the Finnish Tax Administration put the Transfer Pricing Programme in operation. All transfer pricing related tasks of the FTA have been centralized in this Programme. The author describes the set-up and purposes of the Programme and discusses the results of its first year of functioning.