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Resources

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Taxation of Stock Sale

Generally, an amount included in your income is taxable unless it is specifically exempted by law. Thus, any capital gains are ...

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Acquisition and Generational Handover Valuation

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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Equality of Shareholders

This article has been published in Asunto & Kiinteistö Magazine As per Chapter 1, § 9 of Limited Liability Housing ...

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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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Kovenantti rahoituksen apuvälineenä

“Kovenantti” on yleinen ja vakiintunut suomenkielinen vastine englanninkieliselle covenant-termille. Kovenantti on tulevaisuudessa saadun rahoituksen takaisinmaksun varmistamiseen pyrkivä ja edellytykset sen ...

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Taking a condominium into the company’s management

This article is published in the Omakiinteistö magazine. In certain situations, a housing corporation may decide that a condominium of ...

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Debt becoming statute-barred

Liabilities will expire in accordance with three different periods of limitation. 1. The general period of limitation is three years. The ...

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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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Employee Inventions: Rights of the company and the inventor

The employee invention is an invention which is made by an employee during the employment relationship and which can be ...

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KHO: 3342/2/15 case report – sequential operations in company arrangements

In the case resolved by the Supreme Administrative Court, a statement was made on the tax evasion and tax planning ...

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Trademark registering increases the value of company

Essential base for trademark’s value is its registering and its geographical coverage. Although trademark rights could exist also without registering, ...

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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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