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Key issues:
On 24 November 2006, the Finnish Parliament accepted changes to several Tax Acts relating to the taxation of foreign hired-out employees and payments for services rendered in Finland by non-residents. Major changes contained within include:
- Foreign hired out employees, as defined by the OECD Model Tax Convention, may now have their salary income taxed in Finland even where their employer is a non Finnish resident company.
- Residents of countries with which Finland has a tax treaty can now be entered into the pre-assessment register even if they do not conduct their business in Finland through a permanent establishment.
Changes have effect from 1 January 2007.
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