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Budget 2014: Law proposal on reducing corporate income tax rate, amending dividend taxation and enacting other tax amendments published

|Proposed Changes|Finland
Finland

On 13 November 2013, the government presented a law proposal (HE 185/2013) which would reduce the corporate income tax rate, amend the dividend taxation rules and enact some other tax changes. The proposals are part of the Budget 2014. The main features of the proposals, which enter into force from 1 January 2013, are summarized below.

Corporate taxation

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