ARTICLE
17 January 1997

Mergers & Acquisitions Tax Developments - Corporate Tax Rate

CS
Castrén & Snellman

Contributor

Castrén & Snellman
Finland Corporate/Commercial Law
The corporate tax rate in 1996 was increased to 28% of a company's business income from the earlier 25%. Accordingly the minimum tax within the dividend imputation system has been increased to equal 7/18 of the distributed dividends. There does not seem to be any pressure towards further increasing the corporate tax rate.

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