The Application of the Finnish General Anti-Abuse Rule in Light of Article 6 of the EU Anti-Tax Avoidance Directive (2016/1164) – Some Initial Thoughts

In this article, the author discusses Finland’s decision to rely on its domestic GAAR in section 28 of the Act on Assessment Procedure for the sake of complying with the GAAR in article 6 of the EU Anti-Tax Avoidance Directive (2016/1164), and what this implies for the Finnish tax practice.