The Government has given a bill to the Parliament to amend the Finnish Health Insurance Act and the Finnish Occupational Health Care Act, the purpose of which is to improve the possibilities to intervene in prolonged disabilities to work earlier than at present.

The Finnish Medicines Act is proposed to be amended by Government bill.

Keyword advertising is an essential source of revenue for search engine companies and apparently, for the advertisers an effective way to reach desired target 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.

To prevent international evasion of taxes and harmful tax competition, Finland has, in conjunction with the other Nordic Countries, prepared and concluded treaties with certain offshore financial centers concerning the exchange of information on tax related matters.

The taxation working group, appointed by the Ministry of Finance and led by Mr. Hetemäki, has in its intermediate report (35/2010) proposed key changes to taxation.

The Supreme Administrative Court has issued a ruling based on which the interruption of business-related connection between the parent company and the shares belonging to the fixed assets of a company may lead to a classification of the capital gain derived from the transfer of such shares as taxable nonbusiness- related (personal) income.

The Administrative Court of Helsinki has recently issued decisions which grant refund of Finnish withholding tax on dividends to Swedish tax-exempt investment funds on the basis of EU arguments.

The Finnish Real Estate Tax Act refers to the Asset Valuation Act for the purposes of valuation of real estate.

Section 26(2) of the Finnish Act on Taxation Procedure provides regulation on the protection of taxpayer’s trust, in other words, the so-called principle of protection of legitimate expectations.

The US Foreign Account Tax Compliance Act ("FATCA"), likely to be implemented as of 2013, will have considerable effects on the withholding tax duty of the profits and income, contract documentation and investment structures relating to the investments made in the US.

On 29 June 2012 the member states of the EU reached a significant agreement towards the adoption of the unitary patent.

According to a Government Bill (HE 124/2012 vp) that has been given to the Parliament on 4 October 2012, industrial property right as well as copyright matters will be dealt with by the Market Court as of September 2013.

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.

Borenius Kemppinen successfully represented the Finnish Ministry of Transport and Communications in the European Commission’s formal state aid investigation regarding the liberalisation of the Finnish road construction market.

The European Parliament and the Council of the European Union have passed a regulation which aims at simplifying inheritance settlement and avoiding disputes when the will of a deceased involves the legal systems of more than one Member State.

A personnel fund (in Finnish "henkilöstörahasto") is often a functional and tax efficient way to reward employees.

The Central Tax Board (CTB) has confirmed in its recent rulings (36/2020 and 37/2020) that US investment funds that are in the form of trusts can be deemed tax exempt also under the new tax provisions of Section 20a of the Finnish Income Tax Act.

Attorneys at law Borenius has drafted an assessment report to the Finnish Ministry of Agriculture and Forestry regarding necessary amendments to the liability system in the animal feed legislation.