haku: @author Rytöhonka, R. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Rytöhonka, R. |
| Otsikko: | Working group proposals on international tax legislation |
| Lehti: | European Taxation
1995 : AUG, VOL. 35:8, p. 256-259 |
| Asiasana: | FINLAND TAX LAW INTERNATIONAL LAW |
| Kieli: | eng |
| Tiivistelmä: | In January 1994 the Ministry of Finance set up a working group to consider the need to develop and reform Finnish legislation on international taxation. The group was composed almost exclusively of civil servants and this is reflected in its work. However, because of its homogenity, disagreement was not likely to prevent the group from attaining good results. The working group submitted an interim report in June 1994 on topics it considered to require urgent legislative action. Based on the interim report, CFC legislation was passed and the tax treatment of dividends in international relations was revised with effect as of 1 January 1995. The final report of working group was made public in April 1995. Highlights of the proposals for reforms made by the working group are discussed in the following note. |
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