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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 ...
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 ...
Changing the terms of the employment contract
In principle, the employment contract is binding on both the employer and the employee, and neither party may change the ...
KKO solved duty to offer extra job to part-time employee
This article has been published in North-Carelian entrepreneur’s magazine Neuvokas. The Supreme Court gave 3.2.2017 precedent KKO 2017:4, which handled ...
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, ...
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 ...
Part-time employment: what should be considered?
Part-time work means work where the regular working time is shorter than the working time of a full-time employee. For ...
IPR-rights of fashion business
This article is published in Modin, professional magazine of fashion business. IPR abbreviation comes from the words Intellectual Property Rights. ...
Company in estate inventory
Determining the value of a company belonging to an estate of deceased in the estate inventory is a slightly challenging ...
Licensing intellectual property
Giving the right of use or in other words licensing, you can make your intellectual properties earn money without extra ...
The entrepreneur’s Last Will and Testament
Unexpected and sudden changes causes often damage to the business. It is difficult to be prepared to surprising situations, but ...
Redemption Clause in the Articles of Association of a Limited Liability Company
The purpose of the redemption clause is to prescribe who has the right to redeem shares if the shares are ...
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