Strategizing International Tax Best Practices – by Keith Brockman

Finland has provided additional guidance stating they have not elected to defer the COVID-19 6-month dates, thus the original dates of the end of July 2020 and August 2020 apply for reporting 30-day arrangements and historical arrangements, respectively.

Additionally, the guidance provides further clarity on hallmark definitions to apply for reportable cross-border arrangements between Finland and another country.



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