Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews Finland 2013 ; combined: phase 1 + phase 2 ; March 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 over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the 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, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishi 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