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Finland - Landmark Case on the Ability of Tax Authorities To Disregard and Recharacterize Transactions

Country:
Finland
Author:
M. Raunio
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 1
Published:
10 December 2014
The author considers a 2014 ruling by the Supreme Administrative Court regarding the possibility for the tax authorities to recharacterize a taxpayer’s transactions – specifically, the classification of a hybrid loan as debt or equity for tax purposes.
 
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