Transfer pricing related tax disputes – Significant risk for multinational enterprises
During the past years, the Finnish Tax Administration has carried out a number of tax audits focusing on
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During the past years, the Finnish Tax Administration has carried out a number of tax audits focusing on
Despite market actors’ and central banks’ valiant efforts to divine the future trends of interest rates, the only
The Draft Proposal Ministry of Finance has issued a draft government proposal on limitations to the deductibility of
The tangibility of intangibles is decreasing. Looking at the league tables of the world’s most valuable brands, it
The Commission has been investigating the tax ruling practices of Member States since 2013 and a number of
A recent decision by the Central Tax Board demonstrates that for purposes of the balance sheet test exemption
The Finnish Supreme Administrative Court (“SAC”) has recently issued a significant ruling (KHO:2017:5) in which it confirmed that
A recent decision by the Central Tax Board demonstrates that the legal form should be respected when determining
The Finnish Tax Administration has recently issued a revised guidance regarding the taxation of employment based stock options.
The future prospects are increasingly bleak for the energy holdings of the municipal sector in Finland, says partner