Transfer Pricing of Trademark: The Legal Restrictions Regarding the Application and Interpretation of the Arm’s Length Principle – The Finnish Approach – Part I

Abstract

This article discusses the legal restrictions regarding the application of the arm’s length principle contained in the Finland’s national tax law and how the national arm’s length principle can be interpreted, taking into account the principle of legality and the doctrine of sources of law. In addition, this article includes a brief analysis of the reasons why the national arm’s length principle contained in Finland’s national tax legislation differs from the arm’s length principle contained in article 9 of the OECD Model Tax Convention.