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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In search of the new normal
Despite market actors’ and central banks’ valiant efforts to divine the future trends of interest rates, the only
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Draft government proposal on new interest limitation rules
The Draft Proposal Ministry of Finance has issued a draft government proposal on limitations to the deductibility of
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Thoughts on business in the digital era
The tangibility of intangibles is decreasing. Looking at the league tables of the world’s most valuable brands, it
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State aids in taxation
The Commission has been investigating the tax ruling practices of Member States since 2013 and a number of
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The Central Tax Board rules on interest deductions for private equity structures
A recent decision by the Central Tax Board demonstrates that for purposes of the balance sheet test exemption
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Debt push down allowed, Supreme Administrative Court says
The Finnish Supreme Administrative Court (“SAC”) has recently issued a significant ruling (KHO:2017:5) in which it confirmed that
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The Central Tax Board rules on carried interest
A recent decision by the Central Tax Board demonstrates that the legal form should be respected when determining
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Revised guidance regarding equity incentive schemes
The Finnish Tax Administration has recently issued a revised guidance regarding the taxation of employment based stock options.
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Energy risks are rising for taxpayers
The future prospects are increasingly bleak for the energy holdings of the municipal sector in Finland, says partner