Implementation of the EU Anti-Tax Avoidance Directive (2016/1164) Exit Tax Measures in Finland

Journal
Kananoja, V.
Finland
European Taxation 2020 (Volume 60), No. 2/3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article provides an overview of the Finnish implementation of article 5 of the EU Anti-Tax Avoidance Directive (2016/1164) and general remarks on other potential developments in the field of exit taxation in Finland.