haku: @indexterm FINLAND / yhteensä: 889
viite: 595 / 889
| Tekijä: | Viherkenttä, T. |
| Otsikko: | Finland : Case law shelds light on transfer pricing issues. |
| Lehti: | European Taxation
1988 : VOL. 28:5, p. 135-138 |
| Asiasana: | MULTINATIONAL COMPANIES TRANSFER PRICING INCOME TAX FINLAND |
| Kieli: | eng |
| Tiivistelmä: | Despite proposals by Finnish Ministry of Finance to tighten rules on transfer pricing and tax haven operations, there has been little change. The analysis anticipates case law to reply to open questions. It covers legislation related to transfer pricing, support given to a loss-making foreign subsidiary, cost sharing and service fees and undercharging linked with goods sold to a tax haven subsidiary. |
SCIMA