<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>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.</p>
</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.

Changes to the Finnish CFC Regime: What Were the Effects?<xref ref-type="fn" rid="j_ntaxj-2022-0010_fn_145">**</xref>

Nordic Tax Journal

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

This article examines whether the Finnish controlled foreign corporation (CFC) regime fulfills its aim to effectively prevent the shifting of profit to foreign...

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

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
CFC rules, Profit shifting, Substance carve-out, Anti-Tax Avoidance Directive, Law amendment, Minimum tax, Efficiency, Neutrality

© 2022 Antti Tokola, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

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

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

KeywordsCFC rules, Profit shifting, Substance carve-out, Anti-Tax Avoidance Directive, Law amendment, Minimum tax, Efficiency, Neutrality

© 2022 Antti Tokola, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
CFC rules, Profit shifting, Substance carve-out, Anti-Tax Avoidance Directive, Law amendment, Minimum tax, Efficiency, Neutrality