The Finnish Ministry of Finance issued a draft government bill concerning the revision of the Finnish transfer pricing adjustment provision on 23 August 2021.
Should the Bill pass in the proposed schedule, the new transfer pricing adjustment provision will take effect as of 1 January 2022. As for now, the Bill is being circulated for comments until mid-September. During the previous plan to revise the transfer pricing adjustment provision in a similar way, the amendment was deemed problematic in many ways and the observed legislative issues stopped the plan.
Continue reading: Proposal to Widen the Scope of the Finnish Transfer Pricing Adjustment Provision
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