What kind of transfer pricing rules and requirements are there in Finland?

The arm's length principle is included in Article 31 of the Assessment Procedure Act. Transfer pricing documentation rules are included in Articles 14a-14c of the Assessment Procedure Act, and Articles 14d-14e contain rules about Country-by-Country reporting.

In case a company has an obligation to prepare and maintain transfer pricing documentation, it also has to submit Form 78, "Explanation of Transfer Prices".

The Finnish Tax Administration follows the approach of the OECD Guidelines for Transfer Pricing.