On 3 September 2013, the tax administration published on their web page an information package on tax havens and their use (the Package). The Package, which is available in Finnish, focuses on the experiences the Finnish tax administration has had with tax structures using tax havens, i.e. jurisdictions which: -   impose a low tax burden; -   provide for strict bank secrecy rules; -   have not concluded agreements providing the exchange of tax information with Finland; and -   do not in their domestic legislation provide transparency regarding the underlying investors in e.g. a trust or foundation. The...