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Finnish International Taxation

Third edition / Kolmas painos

Helminen Marjaana

Finnish International Taxation is a basic work on the Finnish international tax law covering all the important questions relating to the income and wealth taxation of cross-border situations. Each problem is dealt with taking into account the Finnish domestic international tax law rules, the EU law rules and the tax treaties of Finland. The EU law and the tax treaty aspect in particular make the work relevant also outside the scope of the Finnish international tax law. An English-Finnish- English taxation glossary and a list of the tax treaties of Finland are included. This publication is an abridged version of the more detailed and the more in-depth work in Finnish language, Kansainvälinen verotus. The main purpose of this release is to serve as a basic work of the Finnish international tax law for the non-Finnish speaking tax practitioners. This release serves also as a textbook for students of tax law. In addition to this hard compy version, the publication is available also as an online edition published by TalentumFokus. The author, Marjaana Helminen, Doctor of Laws, Master of Arts (Econ.), is Professor of International and Comparative Tax Law at the University of Helsinki. She has worked also as a justice in the Supreme Administrative Court of Finland and as a tax adviser of Loyens & Loeff in Amsterdam.

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