No developments were reported
Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023
OECD/G20 Base Erosion and Profit Shifting Project
Finland
Recent developments relating to MAP in Finland prior to 15 August 2023
Developments relating to MAP in the tax treaty network
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
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 MAP@vero.fi 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
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
Source: OECD
Table 4. Finland’s average time to resolve MAP cases in 2022
Source: OECD