Rethinking Holding Structures
The Inherent Tension Between Holding Companies and Tax Abuse Distinguishing between genuine and artificial arrangements is often a
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Application of anti-hybrid rules in relation to investment funds structured as Finnish limited partnerships clarified by the Supreme Administrative Court
According to the Supreme Administrative Court (“SAC”) the limited partners in a Finnish limited partnership were to be
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Finland to tax indirect disposals of Finnish real estate
Upcoming new tax legislation will allow Finland to tax non-residents’ capital gains from the disposal of shares in
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Proposal for exit tax on individuals by the Finnish government
The Finnish government has published a draft of a proposal for exit tax on private individuals that is
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Do not forget about tax in dispute resolution
When facing a potential dispute, there are many aspects and questions to consider. One item you should always
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About ESG and sustainability in taxation
Lawyers love definitions. When discussing taxes as part of a company’s ESG policy, my challenge has been the
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Two significant Supreme Administrative Court decisions on debt push downs
On 15 December 2021, the Supreme Administrative Court (“SAC”) published two landmark rulings on the use of debt
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Summer with SPACs?
Following what was initially a US trend, special purpose acquisition companies (SPACs) have gained momentum in Europe and
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The GAAR and the rule of law
Observing the recent US elections reminded us of the utmost importance of one of our society’s cornerstones, democracy.
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New favourable tax rules on employee share issues in unlisted companies
On 4 December 2020, the Parliament enacted new legislation on employee share issues in unlisted companies. The new