Hannu Itäla
Critical review of the atad implementation the implementation of the ATAD in Finland electrónico / Hannu Itälä, Reijo Knuutinen
In this article, the authors provide an assessment of the Finnish implementation of the European Union (EU) Anti–Tax Avoidance Directives (ATAD I and II) in consideration of the EU primary law and secondary law requirements. It is focused on examining the conformity between the Finnish implementation rules and the fundamental freedoms arising out of the Treaty on the Functioning of the European Union (TFEU). Although Finland already had an extensive anti-avoidance framework in place before implementing the ATAD I and ATAD II, Finland had to make some adjustments in almost all areas covered by the Directives. What is perhaps most interesting is that the Finnish general anti-abuse rule (GAAR) in section 28 of the Act on Assessment Procedure has retained the exact same textual form that it had decades previously. The essential question is as follows: Has the actual content of the general clause changed based on ATAD Article 6 and, if affirmative, in what way?
ELUSION FISCAL
DERECHO COMUNITARIO EUROPEO
ATAD
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ABUSO DE TRATADOS
LIMITACIÓN DE BENEFICIOS
ASIMETRÍAS HÍBRIDAS
FINLANDIA
Reijo Knuutinen
Intertax 0165-2826 v. 51, Issue 12, December 2023, p. 851-869
Critical review of the atad implementation the implementation of the ATAD in Finland electrónico / Hannu Itälä, Reijo Knuutinen
In this article, the authors provide an assessment of the Finnish implementation of the European Union (EU) Anti–Tax Avoidance Directives (ATAD I and II) in consideration of the EU primary law and secondary law requirements. It is focused on examining the conformity between the Finnish implementation rules and the fundamental freedoms arising out of the Treaty on the Functioning of the European Union (TFEU). Although Finland already had an extensive anti-avoidance framework in place before implementing the ATAD I and ATAD II, Finland had to make some adjustments in almost all areas covered by the Directives. What is perhaps most interesting is that the Finnish general anti-abuse rule (GAAR) in section 28 of the Act on Assessment Procedure has retained the exact same textual form that it had decades previously. The essential question is as follows: Has the actual content of the general clause changed based on ATAD Article 6 and, if affirmative, in what way?
ELUSION FISCAL
DERECHO COMUNITARIO EUROPEO
ATAD
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
ABUSO DE TRATADOS
LIMITACIÓN DE BENEFICIOS
ASIMETRÍAS HÍBRIDAS
FINLANDIA
Reijo Knuutinen
Intertax 0165-2826 v. 51, Issue 12, December 2023, p. 851-869