Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Finland

Recent developments relating to MAP in Finland prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• No developments were reported

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

22 October 2020 - https://doi.org/10.1787/64a87e14-en

Tax treaty network of Finland

• 81 treaties, applicable to 86 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Finland's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
74	7	0

Source: OECD

Finland's MAP programme

Organisation of competent authority function

• 20 persons:

  • of which, 14 persons work on attribution/allocation cases and six persons work on other cases.

• contact persons for MAP requests:

  • email address in all MAP requests is [e-mail] The application should be sent as a secure email (instructions regarding secure email https://turvaposti.vero.fi)

  • for attribution / allocation cases and corporate cases: Finnish Tax Administration, Competent Authority P.O.Box 200, 00052 VERO, Finland

  • for cases concerning individuals: Finnish Tax Administration, Competent Authority P.O. Box 700, 00052 VERO, Finland.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	International tax dispute resolution procedure, 24 March 2022	https://www.vero.fi/en/detailed-guidance/guidance/77253/international-tax-dispute-resolution-procedure2/ (Section 3.1 to be referred to for form and content of a MAP request, including information requirements)
	Apply for a mutual agreement procedure	https://www.vero.fi/en/individuals/tax-cards-and-tax-returns/moving_away_from_finland/taxation-abroad-contrary-to-tax-treaty/application-for-mutual-agreement-procedure/
MAP profile	22 March 2022	https://www.oecd.org/tax/dispute/finland-dispute-resolution-profile.pdf

Overview of Finland's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-finland.pdf for details with respect to Finland's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Finland's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Finland’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	48	31	25	54
Other cases	76	22	17	81
Total	124	53	42	135

Source: OECD

Table 4. Finland’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	1	81.96	24	24.81	25	27.09
Other cases	0	N/A	17	18.03	17	18.03
All cases	1	81.96	41	22.00	42	23.42

Source: OECD