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The Finnish Supreme Administrative Court confirms that the business model chosen by parties must be respected in transfer pricing context

Finland - September 18 2017 The Finnish Supreme Administrative Court published on 13 September 2017 precedent 2017:145 that further clarifies the scope of application of the...

Anita Isomaa-Myllymäki, Ossi Haapaniemi, Mika Ohtonen.

The Finnish Supreme Administrative Court renders transfer of new treasury shares exempt from transfer tax

Finland - April 20 2017 Shares need no longer to be issued directly to subscribers in order for the subscribers to be exempted from Finnish transfer tax. This interpretation...

Anita Isomaa-Myllymäki, Lauri Ignatius, Vuokko Rajamäki, Mika Ohtonen.