In September 2023, the European Commission published its proposed directive on Business in Europe: Framework for Income Taxation (BEFIT) aimed at cross-border groups.

The Finnish company A Oyj had a contract manufacturing subsidiary B AS established in Estonia.

The legal question in this case was the arm’s length nature of the contract manufacturing service fee when the imputed location savings were included in the cost base when calculating the service fee for the contract manufacturing services provided by the Estonian subsidiary B AS for the Finnish parent A Oyj.

On 6 June 2012, following a process which started in 2010, OECD published an interim draft, Revision of the Special Considerations for intangibles in Chapter VI of the OECD Transfer Pricing Guidelines and Related Provisions, concerning the transfer pricing aspects of intangibles.

This review takes a brief look at recent case law and news.

When facing a potential dispute, there are many aspects and questions to consider.

The government has on the 19th of May given its bill on reforming the corporate and capital income taxation. The bill involves many changes, but the processing of the bill in parliament may still change the content of the reform.

The government has on the 19th of May given its bill on reforming the corporate and capital income taxation. The bill involved many changes, but the processing of the bill in parliament may still change the content of the reform.

Amendments effective as of 1 July 2005 have been introduced in the Finnish Securities Markets Act, Act on Financial Supervision, and certain other acts (HE 137/2004).

Universities lie in the core of successful, leading economies in the world. They have traditionally been thought of as the places for higher education and basic research, but serve increasingly also other than purely public interests.

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