Finland Introduces Changes to the Withholding Tax Treaty Claim Process for Non-Resident Portfolio Investors by Adopting the OECD’s Treaty Relief and Compliance Enhancement Package

Journal
Radcliffe, P.; Popova, A.
Finland
European Taxation 2019 (Volume 59), No. 12
Format/Price
JournalUSD 45

This article discusses the forthcoming changes to the Finnish withholding tax treaty claim process for non-resident portfolio investors through the adoption of the OECD’s Treaty Relief and Compliance Enhancement (TRACE) Implementation Package. It is hoped that successful implementation of the TRACE Implementation Package in Finland will encourage other countries to adopt it as well.