Abstract
In its ruling 2204/2024, the Supreme Administrative Court did not accept the Finnish Tax Administration’s approach to claim, in the conversion of a Finnish entity from a full-fledged operator to a service provider, that the transfer of something of value should have been compensated for without the identification of the “something”. The Finnish Tax Administration’s reassessment, which comprised the difference between the estimated values of the Finnish business before and after the restructuring, was overturned.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.