Dispute resolution

Finland Dispute Resolution Country Profile

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last update 30 January 2013

Competent Authority	Finnish Tax Administration POST-OFFICE BOX 325 FI-0052 VERO FINLAND
Organization	MAPs are generally handled by the Finnish Tax Administration. Another Competent Authority is the Ministry of Finance. The Standing Orders of the Tax Administration contain more detailed norms on division of tasks between different units. Three units are involved with the mutual agreement procedure. The Finnish Tax Administration can provide more detailed information on who to contact.
Scope of MAP & MAP APA	Majority of work involves transfer pricing (includes MAP and APA requests). Also other application or interpretation of a particular tax treaty.
Domestic guidelines & administrative arrangements	Guidelines in English: Foreign tax assessment not in line with the terms of the tax treaty (http://www.vero.fi/en-US/Precise_information/International_tax_situations/Foreign_tax_assessment_not_in_line_with_(14386))
Time for filing	N/A (see specific tax treaty).
Form of request	No specific form required (see English guideline above).
Documentation requirement	No formal requirement.
User fees	None.
Tax collection / penalty / interest	Under article 90 of AAP, a regional tax office is entitled, on special grounds, to admit deferment to tax collection.
Other dispute resolution mechanisms	The EU Arbitration Convention for the transfer pricing cases.
Government Website	http://www.vero.fi