ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
ey-global-tax-policy-outlook-for-2015
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Finland<br />
2.3 Tax <strong>policy</strong> <strong>outlook</strong> <strong>for</strong> <strong>2015</strong> — summary<br />
Corporate income <strong>tax</strong> burden<br />
Personal income <strong>tax</strong> burden<br />
VAT/GST/sales <strong>tax</strong> burden<br />
X<br />
Lower No change Higher<br />
Lower No change Higher<br />
X<br />
Lower No change Higher<br />
X<br />
2.4 Tax <strong>policy</strong> <strong>outlook</strong> <strong>for</strong> <strong>2015</strong> — detail<br />
Corporate income <strong>tax</strong>es<br />
• The 50% deductibility of entertainment expenses will be<br />
restored (currently 0% deductible).<br />
Taxes on wages and employment<br />
• No major changes are expected.<br />
VAT, GST and sales <strong>tax</strong>es<br />
• No major changes are expected.<br />
2.5 Fiscal stimulus in <strong>2015</strong><br />
<br />
<br />
<br />
<br />
<br />
2.6 Political landscape<br />
• Parliamentary elections will occur in spring <strong>2015</strong>.<br />
2.7 Current <strong>tax</strong> <strong>policy</strong> and <strong>tax</strong> administration<br />
leaders<br />
Tax <strong>policy</strong> leaders<br />
• Alexander Stubb, Prime Minister<br />
• Antti Rinne, Minister of Finance<br />
• Martti Hetemäki, Secretary of State<br />
• <br />
<br />
• Kimmo Sasi, Chairman, Parliament’s Finance Committee<br />
Tax administration leaders<br />
• <br />
Administration<br />
• <br />
76 | The <strong>outlook</strong> <strong>for</strong> <strong>global</strong> <strong>tax</strong> <strong>policy</strong> in <strong>2015</strong>
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