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

were sufficient and, therefore, the arrangement was not held as tax avoidance. Instead, in the case KHO 2010/103, Unpublished decision. the company owned by a professional golfer was not disregarded in the taxation, as the Tax Recipients’ Legal Services Unit had required based on Section 28 of the VML. A taxpayer who had been playing golf as his profession for a long time had the purpose of setting up a company to conduct competitive activities, administering necessary support functions as well as administering and exploiting intellectual property rights. The

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The importance of staff to the efficiency of the tax agency

high quality public services, the employees’ wish to do a good job (the professions) and the state’s (principal) demands for efficient resource utilisation. New ideas and procedures are expected to avert unnecessary bureaucracy, simplify people’s daily life and promote an even more efficient handling of the taxpayers’ money. Coordination between State and municipal as well as between other public agencies is viewed as necessary to avoid sub optimisation collisions. Through IT-solutions (e-government) resources can be made available and more resources can be allocated

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