Finnish Supreme Administrative Court Tightens Permitting Requirements for Wind Projects
In a recent yearbook decision (KHO:2023:73), the Supreme Administrative Court held that a developer must provide the key
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Ministry of Finance Proposes Changes to Finnish Transfer Tax Act, Shareholder Loan Receivables Included in the Transfer Tax Base
According to a draft Government Proposal issued on 16 August 2023 (“Draft Proposal”), the acquisition of shareholder loan
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D&I Transaction Powerhouse Deal Announcement
Continued High Activity Level in H1/2023 for D&I Transaction Powerhouse
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D&I Quarterly issue Q2/2023
In this issue of the D&I Quarterly, we are rethinking holding structures and taking a look at Finnish
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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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Practical Insights from Finnish Social Infrastructure Transactions
Social infrastructure assets, such as hospitals, fire stations and day care centres, continue to draw a considerable amount
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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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D&I Quarterly issue Q1/2023
In this issue the D&I Quarterly brings together insights on culture and strategy, a lot of talk about
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We See State Aid Cases on the Rise
Cases related to unlawful state aid have previously been rare in Finland but lately have become more common.
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Busy times ahead – Review of Finnish merger control in 2022
D&I’s annual merger control report highlights the most recent trends and developments in Finnish merger control enforcement. Although