Finland transfer pricing documentation guide
April 24, 2008
Outi Ukkola, of Deloitte & Touche Oy in Helsinki, describes the impact of new regulations which came into force last year
The Finnish transfer pricing documentation requirements, which came into force on January 1 2007, require companies to prepare appropriate transfer pricing documentation showing the application of the arm's length principle to transactions between related companies. The requirements apply for the first time to financial years starting on or after January 1 2007.
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