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

Alley, Clinton, and Duncan Bentley. 2005. A Remodelling of Adam Smith’s Tax Design Principles. Robina, Australia: Bond University. Alley Clinton Bentley Duncan 2005 . A Remodelling of Adam Smith’s Tax Design Principles . Robina, Australia : Bond University . Search in Google Scholar

Arnold, Brian J. 2022. “An Investigation into the Interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax.” Bulletin for International Taxation 76 (6): 270–89. Arnold Brian J. 2022 . “ An Investigation into the Interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax .” Bulletin for International Taxation 76 ( 6 ): 270 – 89 . Search in Google Scholar

Avi-Yonah, Reuven. 1996. “The Structure of International Taxation: A Proposal for Simplification.” Texas Law Review 74: 85–159. Avi-Yonah Reuven. 1996 . “ The Structure of International Taxation: A Proposal for Simplification .” Texas Law Review 74 : 85 – 159 . Search in Google Scholar

Bjerkesteun, Hilde Mæhlum, and Hans Georg Wille. 2015. “Tax Holidays in a BEPS Perspective.” Intertax 43 (1): 106–20. Bjerkesteun Hilde Mæhlum Wille Hans Georg 2015 . “ Tax Holidays in a BEPS Perspective .” Intertax 43 ( 1 ): 106 – 20 . Search in Google Scholar

Bräutigam, Rainer, Christoph Spengel, and Frank Streif. 2015. “Decline of CFC Rules and Rise of IP Boxes: How the ECJ Affects Tax Competition and Economic Distortions in Europe.” ZEW Discussion Papers from ZEW - Leibniz Centre for European Economic Research No. 15-055. Bräutigam Rainer Spengel Christoph Streif Frank 2015 . “ Decline of CFC Rules and Rise of IP Boxes: How the ECJ Affects Tax Competition and Economic Distortions in Europe .” ZEW Discussion Papers from ZEW - Leibniz Centre for European Economic Research No. 15-055 . Search in Google Scholar

Bray, Sean. 2021. “Corporate Tax Rates around the World.” Tax Foundation. Bray Sean. 2021 . “ Corporate Tax Rates around the World .” Tax Foundation . Search in Google Scholar

Camayo, Manuel Augusto Carrión. 2020. “Controlled Foreign Company Legislation in Peru.” In Controlled Foreign Company Legislation, edited by Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies and Claus Staringer, 523–48. Amsterdam: IBFD, Washington, D.C. United States. Camayo Manuel Augusto Carrión. 2020 . “ Controlled Foreign Company Legislation in Peru .” In Controlled Foreign Company Legislation , edited by Kofler Georg Lang Michael Owens Jeffrey Pistone Pasquale Rust Alexander Schuch Josef , Karoline Spies and Claus Staringer , 523 – 48 . Amsterdam : IBFD, Washington, D.C. United States . Search in Google Scholar

Cotrut, Madalina, and Kennedy Munyandi. 2018. “Tax Incentives in the BEPS Era.” IBFD Tax Research Series, Volume 3. Amsterdam: IBFD. Cotrut Madalina Munyandi Kennedy 2018 . “ Tax Incentives in the BEPS Era .” IBFD Tax Research Series , Volume 3 . Amsterdam : IBFD . Search in Google Scholar

Dahlberg, Mattias, and Bertil Wiman. 2013. “General report.” In Cahiers de droit fiscal international 98a, edited by International Fiscal Association, 24–5. The Hague, The Netherlands: SDU Uitgivers. Dahlberg Mattias Wiman Bertil 2013 . “ General report .” In Cahiers de droit fiscal international 98a, edited by International Fiscal Association , 24 – 5 . The Hague, The Netherlands : SDU Uitgivers . Search in Google Scholar

Deloitte. 2022. “International Tax, Panama Highlights.” London: Deloitte. Deloitte . 2022 . “ International Tax, Panama Highlights .” London : Deloitte . Search in Google Scholar

Diamond, Peter A., and James A. Mirrlees. 1971. “Optimal Taxation and Public Production I: Production Efficiency and II: Tax Rules.” American Economic Review 61 (1): 8–27. Diamond Peter A. Mirrlees James A. 1971 . “ Optimal Taxation and Public Production I: Production Efficiency and II: Tax Rules .” American Economic Review 61 ( 1 ): 8 – 27 . Search in Google Scholar

Duenas, Sebastian. 2019. “CFC Rules Around the World.” Fiscal Fact 659. Washington, DC: The Tax Foundation. https://files.taxfoundation.org/20190617100144/CFC-Rules-Around-the-World-FF-659.pdf. Duenas Sebastian. 2019 . “ CFC Rules Around the World .” Fiscal Fact 659 . Washington, DC : The Tax Foundation . https://files.taxfoundation.org/20190617100144/CFC-Rules-Around-the-World-FF-659.pdf . Search in Google Scholar

Evers, Lisa, Helen Miller, and Cristoph Spengel. 2014. “Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations.” International Tax and Public Finance 22 (3): 502–30. Evers Lisa Miller Helen Spengel Cristoph 2014 . “ Intellectual Property Box Regimes: Effective Tax Rates and Tax Policy Considerations .” International Tax and Public Finance 22 ( 3 ): 502 – 30 . Search in Google Scholar

Finanssiala (Finance Finland) and the location is Helsinki, Finland. 2018. “Finanssiala ry:n lausunto väliyhteisölain muutosta koskevaan hallituksen esitysluonnokseen.” Finanssiala (Finance Finland) and the location is Helsinki, Finland . 2018 . “ Finanssiala ry:n lausunto väliyhteisölain muutosta koskevaan hallituksen esitysluonnokseen .” Search in Google Scholar

Gebremedhin, Dawit, and Gudelia Saporna. 2016. “The Impact of Tax Holiday on Investment in Ethiopia: The Case of LTO Branch.” European Journal of Business and Management 8 (31): 106–19. Gebremedhin Dawit Saporna Gudelia 2016 . “ The Impact of Tax Holiday on Investment in Ethiopia: The Case of LTO Branch .” European Journal of Business and Management 8 ( 31 ): 106 – 19 . Search in Google Scholar

Glossary. 2020. Thomson Reuters Practical Law. https://uk.practical law.thomsonreuters.com/4-107-7416?transitionType=Default&context-Data=(sc.Default)&firstPage=true&comp=pluk&bhcp=1. Accessed 11 May 2020. Glossary . 2020 . Thomson Reuters Practical Law . https://uk.practical law.thomsonreuters.com/4-107-7416?transitionType=Default&context-Data=(sc.Default)&firstPage=true&comp=pluk&bhcp=1 . Accessed 11 May 2020 . Search in Google Scholar

Hautala, Matti. 2020. “Virolaiset yritykset Suomen markkinoilla—Katsaus harmaan talouden riskeihin.” Harmaan talouden selvitysyksikkö. Hautala Matti. 2020 . “ Virolaiset yritykset Suomen markkinoilla—Katsaus harmaan talouden riskeihin .” Harmaan talouden selvitysyksikkö . Search in Google Scholar

Helminen, Marjaana. 2011. “Better Late Than Never—The Finnish CFC Case and the Requirement to Repeal Final Decisions That Conflict with EU Law.” European Taxation 51 (7): 314–8. Helminen Marjaana. 2011 . “ Better Late Than Never—The Finnish CFC Case and the Requirement to Repeal Final Decisions That Conflict with EU Law .” European Taxation 51 ( 7 ): 314 – 8 . Search in Google Scholar

Hirvonen, Ari. 2011. “Mitkä metodit? Opas oikeustieteen metodologiaan.” Yleisen oikeustieteen julkaisuja 17, Helsinki, Finland. Hirvonen Ari. 2011 . “ Mitkä metodit? Opas oikeustieteen metodologiaan .” Yleisen oikeustieteen julkaisuja 17, Helsinki, Finland . Search in Google Scholar

Hongler, Peter. 2020. Justice in International Tax Law: A Normative Review of the International Tax Regime. Amsterdam: IBFD. Hongler Peter. 2020 . Justice in International Tax Law: A Normative Review of the International Tax Regime . Amsterdam : IBFD . Search in Google Scholar

Jinyan, Li. 2002. “Global Profit Split: An Evolutionary Approach to International Income Allocation.” Canadian Tax Journal 50 (3): 823–33. Jinyan Li. 2002 . “ Global Profit Split: An Evolutionary Approach to International Income Allocation .” Canadian Tax Journal 50 ( 3 ): 823 – 33 . Search in Google Scholar

Kepa, ry. 2018. “Lausunto hallituksen esityksestä eduskunnalle laiksi ulkomaisten väliyhteisöjen osakkaiden verotuksesta annetun lain muuttamisesta, HE 218/2018 vp.” 8 November 2018. https://www.eduskunta.fi/FI/vaski/JulkaisuMetatieto/Documents/EDK-2018-AK-220483.pdf. Accessed January 2019. Kepa ry. 2018 . “ Lausunto hallituksen esityksestä eduskunnalle laiksi ulkomaisten väliyhteisöjen osakkaiden verotuksesta annetun lain muuttamisesta, HE 218/2018 vp .” 8 November 2018. https://www.eduskunta.fi/FI/vaski/JulkaisuMetatieto/Documents/EDK-2018-AK-220483.pdf . Accessed January 2019 . Search in Google Scholar

Kessler, Wolfgang, and Rolf Eicke. 2010. “Germany Targeting Maltese Holding Companies.” Tax Notes International 60 (11): 819–820. Kessler Wolfgang Eicke Rolf 2010 . “ Germany Targeting Maltese Holding Companies .” Tax Notes International 60 ( 11 ): 819 – 820 . Search in Google Scholar

Koutsouva, Alexandra. 2020. “The European Union’s List of Non-Cooperative Jurisdictions for Tax Purposes.” EC Tax Review 29 (4): 178–96. Koutsouva Alexandra. 2020 . “ The European Union’s List of Non-Cooperative Jurisdictions for Tax Purposes .” EC Tax Review 29 ( 4 ): 178 – 96 . Search in Google Scholar

Krieger, F. 2020. “Suriname—Corporate Taxation.” Country Surveys. Amsterdam: IBFD. Accessed 1 February 2020. Krieger F. 2020 . “ Suriname—Corporate Taxation .” Country Surveys . Amsterdam : IBFD . Accessed 1 February 2020 . Search in Google Scholar

Kuźniacki, Blazej. 2019. “Foreseeing the Impact of X GmbH (Case C-135/17), III: The Importance of the Genuine Exchange of Tax Information with Third Countries.” Kluwer International Tax Blog, March 29. Foreseeing the Impact of X GmbH (Case C-135/17), III: The Importance of the Genuine Exchange of Tax Information with Third Countries - Kluwer International Tax Blog (kluwertaxblog.com). Accessed 9 April 2020. Kuźniacki Blazej. 2019 . “ Foreseeing the Impact of X GmbH (Case C-135/17), III: The Importance of the Genuine Exchange of Tax Information with Third Countries .” Kluwer International Tax Blog, March 29. Foreseeing the Impact of X GmbH (Case C-135/17), III: The Importance of the Genuine Exchange of Tax Information with Third Countries - Kluwer International Tax Blog ( kluwertaxblog.com ). Accessed 9 April 2020 . Search in Google Scholar

Lammi, Vilho. 2019. “Väliyhteisölaki ja paaomien vapaa liikkuvuus suhteessa kolmansiin maihin.” Verotus 4: 468–74. Lammi Vilho. 2019 . “ Väliyhteisölaki ja paaomien vapaa liikkuvuus suhteessa kolmansiin maihin .” Verotus 4 : 468 – 74 . Search in Google Scholar

Laryea, Emmanuel, Dennis Ndonga, and Bosire Nyamori. 2020. “Kenya’s Experience with Special Economic Zones: Legal and Policy Imperatives.” African Journal of International and Comparative Law 28 (2): 171–94. Laryea Emmanuel Ndonga Dennis Nyamori Bosire 2020 . “ Kenya’s Experience with Special Economic Zones: Legal and Policy Imperatives .” African Journal of International and Comparative Law 28 ( 2 ): 171 – 94 . Search in Google Scholar

Leväjärvi, Nina. 2013. “Finland.” In Cahiers de droit fiscal international 98a, edited by International Fiscal Association, 289–97. The Hague, The Netherlands: SDU Uitgivers. Leväjärvi Nina. 2013 . “ Finland .” In Cahiers de droit fiscal international 98a , edited by International Fiscal Association , 289 – 97 . The Hague, The Netherlands : SDU Uitgivers . Search in Google Scholar

Lin, Yishian. “Taiwan—Corporate Taxation.” Country Analyses. Amsterdam: IBFD. https://research.ibfd.org/#/doc?url=/document/cta_tw_s_1 Accessed 30 May 2019. Lin Yishian. “ Taiwan—Corporate Taxation .” Country Analyses . Amsterdam : IBFD . https://research.ibfd.org/#/doc?url=/document/cta_tw_s_1 Accessed 30 May 2019 . Search in Google Scholar

Mehboob, Danish. 2020. “Denmark’s Proposed CFC Changes Pressure Energy Businesses.” International Tax Review, 30 November. Mehboob Danish. 2020 . “ Denmark’s Proposed CFC Changes Pressure Energy Businesses .” International Tax Review , 30 November . Search in Google Scholar

Melis, Giuseppe, and Alessio Persiani. 2019. “The EU Blacklist: A Step Forward but Still Much to Do.” EC Tax Review 28 (5): 253–63. Melis Giuseppe Persiani Alessio 2019 . “ The EU Blacklist: A Step Forward but Still Much to Do .” EC Tax Review 28 ( 5 ): 253 – 63 . Search in Google Scholar

Mozule, Laura, and Laura Rezevska. 2016. “Development and Effectiveness of Controlled-Foreign-Company Rules: Empirical Evidence from European Multinational Companies.” Bergen: Norwegian School of Economics. Mozule Laura Rezevska Laura 2016 . “ Development and Effectiveness of Controlled-Foreign-Company Rules: Empirical Evidence from European Multinational Companies. ” Bergen : Norwegian School of Economics . Search in Google Scholar

Musgrave, Richard A. 1959. The Theory of Public Finance: A Study in Public Economy. New York: McGraw-Hill. Musgrave Richard A. 1959 . The Theory of Public Finance: A Study in Public Economy . New York : McGraw-Hill . Search in Google Scholar

Myrsky, Matti. 2009. “Väliyhteisölaista, sen muutoksista ja tule-vaisuudennäkymistä.” Defensor Legis 1: 81–92. Myrsky Matti. 2009 . “ Väliyhteisölaista, sen muutoksista ja tule-vaisuudennäkymistä .” Defensor Legis 1 : 81 – 92 . Search in Google Scholar

Neves, Tiago C. 2019. “Revamped Portuguese Controlled Foreign Company Rules—First Cannon-Shot?. LinkedIn, 22 April. https://www.linkedin.com/pulse/revamped-portuguese-controlle d-foreign-company-rules-cassiano-neves/. Accessed 1 August 2020. Neves Tiago C. 2019 . “ Revamped Portuguese Controlled Foreign Company Rules—First Cannon-Shot? . LinkedIn , 22 April . https://www.linkedin.com/pulse/revamped-portuguese-controlle d-foreign-company-rules-cassiano-neves/ . Accessed 1 August 2020 . Search in Google Scholar

Nissinen, Mika. 2019. “Suomessa harjoitettavan yritystoiminnan kansallinen tuloverotusoikeus. Kontekstina nykytila ja hyvän verojärjestelmän kriteerit.” Joensuu, Finland: Publications of the University of Eastern Finland Dissertations in Social Sciences and Business Studies. Nissinen Mika. 2019 . “ Suomessa harjoitettavan yritystoiminnan kansallinen tuloverotusoikeus. Kontekstina nykytila ja hyvän verojärjestelmän kriteerit .” Joensuu, Finland : Publications of the University of Eastern Finland Dissertations in Social Sciences and Business Studies . Search in Google Scholar

OECD (Organisation for Economic Co-Operation and Development). 1998a. “Electronic Commerce: Taxation Framework Conditions. A Report by the Committee on Fiscal Affairs.” Paris: OECD Publishing. OECD (Organisation for Economic Co-Operation and Development) . 1998a . “ Electronic Commerce: Taxation Framework Conditions. A Report by the Committee on Fiscal Affairs .” Paris : OECD Publishing . Search in Google Scholar

OECD (Organisation for Economic Co-operation and Development). 1998b. “Harmful Tax Competition: An Global Emerging Issue.” Paris: OECD Publishing. OECD (Organisation for Economic Co-operation and Development) . 1998b . “ Harmful Tax Competition: An Global Emerging Issue .” Paris : OECD Publishing . Search in Google Scholar

OECD (Organisation for Economic Co-operation and Development). 2015. “Designing Effective Controlled Foreign Company Rules. Action 3, Final Report.” Paris: OECD Publishing. OECD (Organisation for Economic Co-operation and Development) . 2015 . “ Designing Effective Controlled Foreign Company Rules. Action 3, Final Report .” Paris : OECD Publishing . Search in Google Scholar

OECD (Organisation for Economic Co-operation and Development). 2019. “Public Consultation Document, Global Anti-Base Erosion Proposal (‘GloBE’)—Pillar Two.” Paris: OECD Publishing. OECD (Organisation for Economic Co-operation and Development) . 2019 . “ Public Consultation Document, Global Anti-Base Erosion Proposal (‘GloBE’)—Pillar Two .” Paris : OECD Publishing . Search in Google Scholar

OECD/G20 (Organisation for Economic Co-operation and Development/Group of Twenty). 2021. “Inclusive Framework on BEPS: Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy.” Paris: OECD Publishing. OECD/G20 (Organisation for Economic Co-operation and Development/Group of Twenty) . 2021 . “ Inclusive Framework on BEPS: Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy .” Paris : OECD Publishing . Search in Google Scholar

Prettl, Axel. 2017. “Influence of Anti-Tax Avoidance Rules on Profit Shifting and Real FDI—Examining CFC Rules.” Tuebingen, Germany: University of Tuebingen, Research School of International Taxation (RSIT). Prettl Axel. 2017 . “ Influence of Anti-Tax Avoidance Rules on Profit Shifting and Real FDI—Examining CFC Rules .” Tuebingen, Germany : University of Tuebingen, Research School of International Taxation (RSIT) . Search in Google Scholar

Rahman Rahman Huq. 2019. Taxation Handbook (Updated to Finance Act 2019). Amstelveen, The Netherlands: KPMG. Huq Rahman Rahman 2019 . Taxation Handbook (Updated to Finance Act 2019) . Amstelveen, The Netherlands : KPMG . Search in Google Scholar

Ranta-Lassila, Hannele. 2002. Konsernit ja verotuksen neutraalisuus. Lakimiesliiton kustannus. Talentum Media Oy, Jyväskylä. Ranta-Lassila Hannele. 2002 . Konsernit ja verotuksen neutraalisuus. Lakimiesliiton kustannus . Talentum Media Oy , Jyväskylä . Search in Google Scholar

Ruf, Martin and Alfons Weichenrieder. 2012. “The Taxation of Passive Foreign Investment: Lessons from German Experience.” Canadian Journal of Economics/Revue canadienne d’économique 45 (4): 1504–28. Ruf Martin Weichenrieder Alfons 2012 . “ The Taxation of Passive Foreign Investment: Lessons from German Experience .” Canadian Journal of Economics/Revue canadienne d’économique 45 ( 4 ): 1504 – 28 . Search in Google Scholar

Ruf, Martin, and Alfons Weichenrieder. 2013. “CFC Legislation, Passive Assets and the Impact of the ECJ’s Cadbury-Schweppes Decision.” CESifo Working Paper Series No. 4461. Ruf Martin Weichenrieder Alfons 2013 . “ CFC Legislation, Passive Assets and the Impact of the ECJ’s Cadbury-Schweppes Decision .” CESifo Working Paper Series No. 4461 . Search in Google Scholar

Schmidt, Peter Koerver. 2014. “Are the Danish CFC Rules in Conflict with the Freedom of Establishment? An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law.” European Taxation 54 (1): 3–9. Schmidt Peter Koerver. 2014 . “ Are the Danish CFC Rules in Conflict with the Freedom of Establishment? An Analysis of the Danish CFC Regime for Companies in Light of ECJ Case Law .” European Taxation 54 ( 1 ): 3 – 9 . Search in Google Scholar

Schmidt, Peter Koerver, David Kleist, and Juha Lindgren. 2021. “Implementation of the ATAD Rules on Controlled Foreign Companies—A Nordic Member State Perspective.” European Taxation 61 (10): 425–39. Schmidt Peter Koerver Kleist David Lindgren Juha 2021 . “ Implementation of the ATAD Rules on Controlled Foreign Companies—A Nordic Member State Perspective .” European Taxation 61 ( 10 ): 425 – 39 . Search in Google Scholar

Smith, Adam. 1776. An Inquiry into the Nature and Causes of the Wealth of Nations. New York: Random House. Smith Adam. 1776 . An Inquiry into the Nature and Causes of the Wealth of Nations . New York : Random House . Search in Google Scholar

Tokola, Antti. 2018. “The Implementation of the Controlled Foreign Company Rules in the EU Anti-Tax Avoidance Directive in Finland, Luxembourg and the Netherlands—The Effects on the Holding Company Structures of Finnish Groups.” Bulletin for International Taxation IBFD 72 (3): 172–87. Tokola Antti. 2018 . “ The Implementation of the Controlled Foreign Company Rules in the EU Anti-Tax Avoidance Directive in Finland, Luxembourg and the Netherlands—The Effects on the Holding Company Structures of Finnish Groups .” Bulletin for International Taxation IBFD 72 ( 3 ): 172 – 87 . Search in Google Scholar

Tokola, Antti. 2019. “Verovilppi kansainvälisessä sijoitustoiminnassa—Ilmiöt Suomen näkökulmasta.” Harmaan talouden selvitysyksikkö, July 2019. Tokola Antti. 2019 . “ Verovilppi kansainvälisessä sijoitustoiminnassa—Ilmiöt Suomen näkökulmasta .” Harmaan talouden selvitysyksikkö, July 2019 . Search in Google Scholar

Tokola, Antti, Matti Hautala, and Solja Kontu. 2022. “Vakuutuskuoret ja harmaa talous—Selvitys ulkomaisista vakuutustuotteista saatavista tiedoista ja niiden hyödyntämisestä.” Harmaan talouden selvitysyksikkö, January 2022. Tokola Antti Hautala Matti Kontu Solja 2022 . “ Vakuutuskuoret ja harmaa talous—Selvitys ulkomaisista vakuutustuotteista saatavista tiedoista ja niiden hyödyntämisestä .” Harmaan talouden selvitysyksikkö, January 2022 . Search in Google Scholar

Tokola, Antti, and Tomi Martikainen. 2021. “Väliyhteisölain ongelmakohdat—Oikeusvertaileva selvitys lain toimivuudesta ja lakimuutosten vaikutuksista.” Harmaan talouden selvitysyksikkö, February 2021. Tokola Antti Martikainen Tomi 2021 . “ Väliyhteisölain ongelmakohdat—Oikeusvertaileva selvitys lain toimivuudesta ja lakimuutosten vaikutuksista .” Harmaan talouden selvitysyksikkö, February 2021 . Search in Google Scholar

Verstraeten, Axel. 2020. “Controlled Foreign Company Legislation in Argentina.” In Controlled Foreign Company Legislation, edited by Georg Kofler, Michael Lang, Jeffrey Owens, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies and Claus Staringer, 23–40. Amsterdam: IBFD. Verstraeten Axel. 2020 . “ Controlled Foreign Company Legislation in Argentina .” In Controlled Foreign Company Legislation , edited by Kofler Georg Lang Michael Owens Jeffrey Pistone Pasquale Rust Alexander Schuch Josef Spies Karoline Staringer Claus , 23 – 40 . Amsterdam : IBFD . Search in Google Scholar

Viherkenttä, Timo. 2014. “Väliyhteisösäännöstöt meillä ja muuallä—Missä mennään?” In Yritys, omistaja ja verotus—Juhlajulkaisu Seppo Penttilälle, edited by Sari Korhonen, 417–29. Porvoo, Finland: Edita Publishing Oy. Viherkenttä Timo. 2014 . “ Väliyhteisösäännöstöt meillä ja muuallä—Missä mennään? ” In Yritys, omistaja ja verotus—Juhlajulkaisu Seppo Penttilälle , edited by Korhonen Sari , 417 – 29 . Porvoo, Finland : Edita Publishing Oy . Search in Google Scholar

Vogel, Klaus. 1988. “Worldwide vs. Source Taxation of Income—A Review and Reevaluation of Arguments (Part II).” Intertax 16 (10): 310–20. Vogel Klaus. 1988 . “ Worldwide vs. Source Taxation of Income—A Review and Reevaluation of Arguments (Part II) .” Intertax 16 ( 10 ): 310 – 20 . Search in Google Scholar