Finlande

Making Dispute Resolution More Effective - MAP Peer Review Report, Finland (Stage 2) - Inclusive Framework on BEPS: Action 14

Taxing Wages: Key findings for Finland

The tax wedge for the average single worker in Finland decreased by 0.5 percentage points from 42.4 in 2018 to 41.9 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

Revenue Statistics: Key findings for Finland

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Finland decreased by 0.6 percentage points from 43.3% in 2017 to 42.7% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

Taxing Energy Use: Key findings for Finland

This country note explains how Finland taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

La Finlande dépose son instrument d’acceptation de la Convention Multilatérale BEPS

La Finlande a déposé aujourd’hui son instrument d’acceptation de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir le BEPS auprès du Secrétaire général de l’OCDE, soulignant ainsi son ferme engagement à prévenir l’utilisation abusive des conventions fiscales et l’érosion de la base d’imposition et le transfert de bénéfices par les entreprises multinationales.

Effective carbon rates: Key findings for Finland

This country note for Finland provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

Réformer la fiscalité pour soutenir la croissance et l'emploi en Finlande

La Finlande lève un montant d’impôts élevé pour financer des services publics de qualité et redistribuer les revenus.

Taxation Household Savings: Key findings for Finland

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Making Dispute Resolution More Effective – MAP Peer Review Report, Finland (Stage 1) - Inclusive Framework on BEPS: Action 14