About this article
Article Category: Article
Published Online: Apr 22, 2024
Page range: 22 - 49
Received: May 19, 2022
Accepted: Aug 29, 2022
DOI: https://doi.org/10.2478/ntaxj-2022-0010
Keywords
© 2022 Antti Tokola, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
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.