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Tax Treatment of Finnish Private Equity Funds and Their Foreign Investors in Finland

Opinnäytetyöt 3.2.2020, Gradut ja muut tutkielmat

Private equity plays an important role in driving economic growth in Finland by creating jobs, generating returns for investors, and developing businesses of Finnish companies. The purpose of this thesis is to examine the tax treatment of income derived by foreign investors through Finnish private equity funds. Since taxation is one of the decisive factors affecting the attractiveness of Finnish private equity funds from the perspective of foreign investors, the topic of the research is of major importance for the private equity industry. Moreover, the research is highly topical as the Finnish tax laws governing the tax treatment of foreign investors in Finnish private equity funds were only recently amended. Despite the importance of the topic, specific legal research on it is very limited.
(Edilex-toimitus)

Asiasanat
• Pääomasijoitustoiminta - Rahastoyhtiö - Rajoitetusti verovelvollinen - Ulkomaalainen - Verotus