Co-operation in international taxation

Income tax questions are dealt with in EU, OECD and UN. There is also Nordic co-operation in international tax questions.

In EU Finland participates in the preparation of, i.a. directives, regulations, conclusions and recommendations as well as in the handling of cases in European Union Court of Justice. In OECD Finland participates in the work of Committee of Financial Affairs (CFA) and its subgroups. The agenda covers, among other items, updating of OECD's Model Tax Convention and Transfer Pricing Guidelines. United Nations publishes its own model tax agreement and transfer pricing guidelines. Their preparation takes into account the perspetive of developing countries.

Ministry of Finance co-operates in international income taxation with other ministries and administration, such as Tax Administration and law courts. The co-operation includes guidance given to the administration under Ministry of Finance. Moreover, the Ministry of Finance asks for interest groups' comments on Governments proposals to the Parliament and other Government's projects, and also gives comments on matters handled by other ministries, administrative law courts and Tax Administration.

The Ministry's Tax Department runs the Group of Co-operation on International Tax Matters. The purpose of the group is to give to the Ministry comments on double taxation agreements and other international tax matters. The group can also make proposals concerning reforms of double taxation agreements. Besides Ministry of Finance and Tax Administration, the members of the group represent interest groups, Ministry for Foreign Affairs and Ministry of Employment and Economy.

EU (Tax pages)

OECD (Tax pages)

UN (Tax pages)

Ministry for Foreign Affairs