Finland: New Precedents on the Tax Neutrality of Certain Mergers
The Supreme Administrative Court (SAC) has issued two new precedents on the tax neutrality of cross-border mergers and mergers without consideration.
The Supreme Administrative Court (SAC) has issued two new precedents on the tax neutrality of cross-border mergers and mergers without consideration.
In both cases, the SAC ruled in favour of the taxpayers, overturning the advance rulings of the Central Tax Board (CTB). The rulings bring new flexibility to the planning of certain cross-border and domestic mergers.
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