- Fecha de presentación
- 21 de febrero de 2025
- Palabras clave
- Países de daño
- Situación actual
-
En proceso de revisión
- Sector
- NCP
Acusaciones
On 21 February 2025, Finnwatch filed a complaint against KPMG Oy Ab to the Finnish NCP. Finnwatch alleges that KPMG has breached Chapter XI (Taxation), paragraph 1 of the 2011 version of the OECD Guidelines: “In particular, enterprises should comply with both the letter and spirit of the tax laws and regulations of the countries in which they operate. Complying with the spirit of the law means discerning and following the intention of the legislature.” According to the complainants, KPMG marketed for several years and at least until 2022 aggressive tax arrangements in the form of share swaps to small business operators intended to significantly reduce the taxation of dividends. The arrangements caused Finland to forfeit tax income and the has harmed the reputations of those operators that have gone along with the arrangements. The complainants argue that the share swap arrangements designed by KPMG were not unlawful, but were contrary to the spirit of the law.
Finnwatch seeks to ensure that KPMG introduces processes by which it will in the future ensure compliance with the OECD Guidelines in the tax advisory services it provides.
Directrices relevantes de la OCDE
Resultado
On 30 May 2025, the Finnish NCP published its initial assessment accepting the complaint for further examination.
Más detalles
- Demandante
- Empresa en infracción
- Demandantes
- Personas afectadas