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Jonathan Schwarz (Temple Tax Chambers; King’s College London)
Just how far does the AOA go?
February 05, 2025

"When I use a word," Humpty Dumpty said in rather a scornful tone, " it means just what I choose it to mean, neither more nor less." (Lewis Carroll, Alice through the Looking Glass) Prior to the OECD…

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Jenni Parviainen (Hannes Snellman Attorneys Ltd)
Finnish Tax Administration Targets Dividend Stripping
March 02, 2020

Tax Administration Announces New Control Project The Finnish Tax Administration has announced that it will be tackling arrangements to avoid withholding tax on dividends. According to the Tax…

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Heikki Vesikansa (Hannes Snellman Attorneys Ltd)
Tax Exemption of Foreign Investment Funds – Finnish Perspective on Advocate General Pitruzzella’s Opinion in ECJ C-156/17 (Köln-Aktiefonds Deka)
September 27, 2019

In many member states’ tax law, mutual investment funds are relieved from double taxation, i.e. proceeds from investments are taxed only once even though they are earned on two levels: first at the…

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Stefan Stellato (Hannes Snellman Attorneys Ltd)
Is Finland the Next Crypto Tax Super Power?
June 21, 2019

Introduction The taxation of cryptocurrencies has managed to attract strong interest even among the general Finnish population. A key reason has been the perceived unfairness of crypto taxation,…

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