FINLAND
Russia
Sweden
Finland
Law and Practice Contributed by: Petteri Rapo, Markku Renko, Henri Becker and Jaakko Niskala Svalner Atlas Finland
Helsinki
Contents 1. Sources and Principles p.132 1.1 Domestic Sources of International Tax Law p.132 1.2 Hierarchy of Sources p.132 1.3 OECD Model/United Nations Influence on Treaty Practice p.132 1.4 Multilateral Instrument p.132 2. Territoriality, Residence and Permanent Establishment p.132 2.1 General Principle of Territorial Taxation p.132 2.2 Tax Residence of Individuals p.133 2.3 Taxation of Resident Individuals p.133 2.4 Taxation of Non-Resident Individuals p.133 2.5 Tax Residence of Legal Entities p.133 2.6 Definition of Permanent Establishment p.133 3. Taxation of Cross-Border Income p.134 3.1 Income From Immovable Property p.134 3.2 Business Profits p.134 3.3 Passive Income p.134 3.4 Capital Gains p.134 3.5 Employment Income p.134 3.6 Other Income p.135 4. OECD/G20 Global Tax Reform p.135 4.1 Pillar One – Amount B p.135 4.2 Pillar One – Amount A p.135 4.3 Pillar Two p.136 4.4 Specific Features or Deviations of Pillar Two p.136 4.5 Digital Services Tax p.136
5. Anti-Avoidance and Anti-Evasion Measures p.136 5.1 Definition and Identification of Tax Fraud, Evasion, Tax Avoidance and Abusive Schemes p.136 5.2 Anti-Avoidance Mechanisms p.136 5.3 Blacklists and Non-Cooperative Jurisdictions p.137 5.4 Reporting Obligations and Disclosure Regimes p.137 5.5 Role of Tax Authorities and Enforcement Measures p.138 6. Penalties and Sanctions p.138 6.1 Tax Penalties p.138 6.2 Criminal Penalties p.138 6.3 Interaction Between Tax and Criminal Procedures p.138 7. Administrative Co-Operation p.139 7.1 Legal Framework for Administrative Co-Operation p.139 7.2 Exchange of Information Clauses in Tax Agreements p.139 7.3 Other Forms of International Tax Collaboration p.139 8. Mutual Agreement Procedures and Arbitratio n p.139 8.1 Availability and Legal Basis p.139 8.2 Application Deadlines p.139 8.3 Mandatory Binding Arbitration p.140 9. Dispute Prevention p.140 9.1 Advance Pricing Agreements p.140 9.2 Other Mechanisms p.140
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