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The Nordic model: 25 years of drawing the line between earned and capital income in Finland

base for capital income is broad, although there are some types of investment forms that enjoy special tax benefits. Tax competition arguments, in turn, are even stronger than they were in the early 1990s. After that time, Finland has become a member of the European Union, and for this reason, the freedom of movement for capital and persons is now considerably larger. In many EU Member States, the taxation is lighter than that in Finland. Also, in certain economics studies and evaluations, the good features of the model may be considered to be more weight

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The taxpayer’s intentions: Subjective prerequisites in tax law

circumstances. It may also be that it is not contradicted and that the taxpayer’s statement simply gives a credible impression. 5.9 Tax-free educational benefit for those at risk of becoming unemployed Pursuant to Ch. 11 Sec. 17, the benefit of paid education for the taxpayer, provided for the taxpayer to continue work, is tax exempt if there is a risk of the taxpayer becoming unemployed within five years. It is the taxpayer who has the burden of proof that there is a situation that the rule is aimed at, for example, the employer has notified a workers’ union of

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