Category: Tax Law

Valuation in Acquisition and Generational Handover

Valuation, value and price People’s view of the value of a company depends greatly on their perspective. The seller views ...

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Generational Handover and Taxation

Generational handover means the transfer of ownership of a business to another generation, family or relatives. Methods of making a ...

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Sequential operations in M & A from the point of view of tax authority

The Tax Administration’s line of interpretation has tightened (Finnish) Tax Administration has sought to tighten the line of interpretation for ...

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Weigh carefully the options in change of generation

Juridically taken the alternatives of change of generations are sale, donation and the intermediate form of these two, that is ...

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Central Tax Boards preliminary ruling KVL:007/2016 on cross border mergers

Ltd. A intended to merge into plc. C. The Central Tax Board of Finland (KVL) held that the merger provisions ...

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