The Implementation of the Controlled Foreign Company Rules in the EU Anti-Tax Avoidance Directive in Finland, Luxembourg and the Netherlands – The Effects on the Holding Company Structures of Finnish Groups

In this article, the author considers the implications of the implementation of the controlled foreign company rules in the EU Anti-Tax Avoidance Directive (2016/1164) in Finland, Luxembourg and the Netherlands, with special emphasis on the effects regarding the holding company structures of Finnish groups.