OrbitaxFinnish Supreme Administrative Court rules on Liechtenstein dividend withholding tax not creditable against Finnish tax on CFC income
|Approved Changes|Finland; Liechtenstein
The Supreme Administrative Court of Finland (Korkein hallinto-oikeus) gave its decision on 15 February 2010 in the case of KHO:2010:7 and held that the tax withheld on dividends from Liechtenstein was not creditable against the tax imposed in Finland on income of a controlled foreign company (CFC). Details of the decision are summarized below.
(a) Facts. A was a re…
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