lennart0387
- Nov 9, 2023
- 1 min read

Reservations Finland and Sweden against BEFIT/TP proposals

In October 2023, Finland and Sweden published reservations in relation to the proposed BEFIT (Finland), Transfer Pricing (Finland and Sweden) and Head Office Tax system Directives (Finland). Both countries question whether these matters should be regulated at EU level and are concerned about their tax sovereignty.

Finland: https://valtioneuvosto.fi/-/10623/hallitus-suhtautuu-varauksella-yritysten-tuloverotusta-euroopassa-koskevaan-befit-kehykseen

Sweden: https://www.regeringen.se/faktapromemoria/2023/10/202324fpm9/

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