Finland's cross-border dialogue initiative a practical step towards international tax certainty Johanna Waal and Juha Lindgren
By: Waal, Johanna.
Contributor(s): Lindgren, Juha.
Material type: ArticlePublisher: 2019Subject(s): OPERACIONES TRANSFRONTERIZAS | ADMINISTRACION TRIBUTARIA | IMPUESTOS | COLABORACION TRIBUTARIA | FINLANDIA In: Bulletin for International Taxation v. 73, n. 9, September 2019Summary: This article considers the tax management and other issues that arise in relation to the Cross-Border Dialogue, which was recently introduced in Finland, and examines the initiative’s objective of improving tax certainty for both taxpayers and tax authorities.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/9-4 (Browse shelf) | Available | BIT/2019/9-4 |
Disponible únicamente en formato electrónico. Acceso por claves.
Resumen.
This article considers the tax management and other issues that arise in relation to the Cross-Border Dialogue, which was recently introduced in Finland, and examines the initiative’s objective of improving tax certainty for both taxpayers and tax authorities.
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