Kaksoismaksuihin

Kaksoismaksuihin is a term used in the context of Finnish tax law to refer to a specific type of taxable income. It is defined as income that is subject to taxation in both Finland and another country. This situation can arise when an individual or a company has income that is taxable in Finland and also in another country, such as a foreign corporation or a foreign individual. The term "kaksoismaksuihin" is derived from the Finnish words "kaksois" meaning double, and "maksuihin" meaning to taxes.

The taxation of kaksoismaksuihin is governed by the Finnish Tax Administration and is subject to the provisions of the Finnish Tax Code. The Finnish Tax Administration has the authority to determine the taxable income in Finland and the taxable income in the other country. The taxable income in Finland is determined based on the Finnish tax laws, while the taxable income in the other country is determined based on the tax laws of that country.

The taxation of kaksoismaksuihin is designed to prevent double taxation, which is the situation where an individual or a company is taxed twice on the same income. To prevent double taxation, the Finnish Tax Administration and the tax authorities of the other country enter into a double taxation agreement. A double taxation agreement is a treaty between two countries that provides for the avoidance of double taxation and the prevention of fiscal evasion.

In conclusion, kaksoismaksuihin refers to income that is subject to taxation in both Finland and another country. The taxation of kaksoismaksuihin is governed by the Finnish Tax Administration and is subject to the provisions of the Finnish Tax Code. The Finnish Tax Administration and the tax authorities of the other country enter into a double taxation agreement to prevent double taxation.