General Guidelines for the Attribution of Income to Permanent Establishment

Date of issue
1/1/2021
Record no.
VH/8407/00.01.00/2020
Validity
1/1/2021 - Until further notice
Authorization directive
Act on the Tax Administration (503/2010), section 2(2)
Replaces guidance
A72/200/2018, 1.5.2018

An English-language version of this guidance is not yet available but will be released soon. Finnish version: Yleistä tulon kohdistamisesta kiinteälle toimipaikalle.