Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Finland 2013 ; combined: phase 1 + phase 2, incorporating phase 2 ratings ; November 2013 (reflecting the legal and regulatory framework as at December 2012)

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary This report summarises the legal and regulatory framework for transparency and exchange of information in Finland. It is reflecting the legal and regulatory framework as at December 2012 This Report Includes Phase 1 And Phase 2 Global Forum Peer Reviews For Finland, Now Incorporating Phase 2 Ratings.