Administrative court dismissed appeal against tax authority's decision to deny business income tax deduction for foreign company.

The Administrative Court of Finland dismissed the taxpayer's appeal against the Tax Administration's refusal to grant a tax deduction for business income. The taxpayer argued that the foreign company's activities qualified for the deduction under the Business Income Tax Act, but the Tax Administration determined the activities did not meet the statutory requirements. The court upheld the original decision because the taxpayer failed to provide sufficient evidence that the foreign entity's operations fell within the scope of the deductible activities defined by law.