Changes to the Finnish CFC Regime: What Were the Effects?**

Tokola Antti ()
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Tokola Antti: Senior Inspector, Grey Economy Information Unit, Master of Administrative Sciences, Doctoral Candidate, Faculty of Law, University of Helsinki, Helsinki, Finland

Nordic Tax Journal, 2023, vol. 2023, issue 1, 22-49

Abstract: This article examines whether the Finnish controlled foreign corporation (CFC) regime fulfills its aim to effectively prevent the shifting of profit to foreign low-tax entities and what the effects of the most recent legal amendment were. In addition, the article addresses whether the Finnish CFC regime actualizes the principles of a good tax system.

Keywords: CFC rules; Profit shifting; Substance carve-out; Anti-Tax Avoidance Directive; Law amendment; Minimum tax; Efficiency; Neutrality (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:notajo:v:2023:y:2023:i:1:p:22-49:n:1

DOI: 10.2478/ntaxj-2022-0010

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