Finland

by KPMG
The most common Finnish corporate entity is a limited liability company (LLC). There are two forms: the public limited company (Oyj) and the private limited company (Oy). Finnish company laws are largely based on European Union (EU) directives. The Companies Act was amended in 2006, to provide more flexibility in areas such as dividend distribution. […] Read more

by KPMG
New earnings stripping rules took effect for financial years that end on or after 1 January 2014. According to the new rules, net interest costs representing a maximum of 25 percent of so-called tax earnings before interest, taxes, depreciation and amortization (tax EBITDA) are tax-deductible. […] Read more