Act on the reporting obligation of operators of the digital platform economy in the field of taxation

This law provides for the notification of essential actions enabled by operators of the digital platform economy, as well as due diligence, registration and other obligations. Providing information about essential activities is regulated in Section 17f of the Taxation Procedure Act (1558/1995).

The law applies to essential actions that may have an impact on the amount and determination of the taxes referred to in Section 4 of the Act (185/2013) on the national implementation of the provisions falling within the scope of the legislation of the Council Directive on administrative cooperation in the field of taxation and the repeal of Directive 77/799/EEC.

Source: finlex.fi

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