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TOPIC
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RESULTS: Answers
4. Results: Answers
Corporate Tax
3.
Investment in capital assets
3.1
How is investment in capital assets treated – does tax treatment follow the accounts (eg, depreciation) or are there specific rules about the write-off for tax purposes of investment in capital assets?
Finland
Fiscales Ltd

Answer ... There are some differences between the depreciation rules for taxation and accounting purposes.

For more information about this answer please contact: Karri Nieminen from Fiscales Ltd
3.2
Are there research and development credits or other tax incentives for investment?
Finland
Fiscales Ltd

Answer ... No. However, certain temporary regimes have been adopted concerning faster depreciation for investments, for example.

For more information about this answer please contact: Karri Nieminen from Fiscales Ltd
3.3
Are inventories subject to special tax or valuation rules?
Finland
Fiscales Ltd

Answer ... No.

For more information about this answer please contact: Karri Nieminen from Fiscales Ltd
3.4
Are derivatives subject to any specific tax rules?
Finland
Fiscales Ltd

Answer ... No.

For more information about this answer please contact: Karri Nieminen from Fiscales Ltd
Contributors
Topic
Corporate Tax
James Anderson
James Anderson
Skadden, Arps, Slate, Meagher & Flom (UK) LLP
Contributing Editor
Article Author(s)
Karri Nieminen
Maija Skyttä
Fiscales Ltd
Finland

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