On 7 March 2019, the Finnish tax administration published new guidance on interest deduction restriction rules, which were amended to comply with the EU Anti-Tax Avoidance Directive (ATAD) and include a general 25% of EBITDA interest deduction restriction for both related and unrelated party debt with a EUR 500,000 safe harbor for related party debt and a EUR 3 million safe harbor for unrelated party debt ({News-2019-01-02/A/4-previous coverage}). The new guidance covers general rules on the deductibility of interest expense, the scope of regulation, regulated interest payments, calculation of deductible interest expenses, reduction of non-deductible net interest expenses in subsequent...