{
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  "sourcesContent": ["import{jsx as e,jsxs as t}from\"react/jsx-runtime\";import{addPropertyControls as i,ControlType as n,LazyValue as a}from\"framer\";import*as s from\"react\";let r={rqxqXM_Bn:new a(()=>import(\"./CmOnXtcGo-0.js\"))},o=e=>{let t=[];for(;e;){let i=r[e.id];if(i){let e=i.preload();e&&t.push(e);}e=e.fallback;}if(t.length>0)return Promise.all(t);},h=(e,t)=>{for(;t;){let i=r[t.id];if(i){let t=i.read()[e];if(t)return t;}t=t.fallback;}},c=\"b6YlaLzZP\",l=\"cBZbnSfC7\",d=\"vdnxVXyOW\",u=\"EYP96amun\",p=\"eAmPVmqCE\",m=\"nf_2CNxUu\",f=\"npiJpJBam\",g=(e,t)=>{if(e&&\"object\"==typeof e)return{...e,alt:t};},b=new Map,y={read(i){var n,a,r,o,p,y,w,v,x,F,T,A,q;let S=null!==(n=null==i?void 0:i.id)&&void 0!==n?n:\"default\",C=b.get(S);if(C)return C;let j=[{index:0,id:\"VX2CzXprW\",[c]:g({src:\"https://framerusercontent.com/images/pJ1rgOSI94zjGB4je3DyIV1l3qk.png\",srcSet:\"https://framerusercontent.com/images/pJ1rgOSI94zjGB4je3DyIV1l3qk.png?scale-down-to=512 512w,https://framerusercontent.com/images/pJ1rgOSI94zjGB4je3DyIV1l3qk.png 699w\"},\"\"),[l]:\"Exchange of Shares Cross-Border Outside EU\",[d]:\"exchange-of-shares-cross-border-outside-eu\",[u]:\"We provided full tax and legal structuring advise for our client in an exchange of shares transaction where a corporate entity incorporated and fully operating outside EU established a limited liability company in its jurisdiction to acquire 100% of the shares in a Finnish limited liability company from its shareholders, all none resident in the EU, and where the established acquiring entity would issue shares to said shareholders as consideration against shares in the Finnish entity, whereafter the shareholders would hold 100% of the newly established entity which would in turn hold 100% of shares in the Finnish target entity.\",[m]:\"kznMQk5D_\",[f]:/*#__PURE__*/t(s.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"Generally, transactions similar to the exchange of shares carried out are in practice widely used as feasible options for various re-structuring purposes, and they are specifically legislated in the Finnish tax legislation as income tax neutral transactions when completed in accordance with law. Here the specific features to consider in international tax law setting were the facts that neither the newly established acquiring entity nor the shareholders involved were tax resident in the EU. So, there were various non-EU tax issues to be covered in connection with the transaction as well prior to execution.\"}),/*#__PURE__*/e(\"p\",{children:\"Generally, transactions similar to the exchange of shares carried out are in practice widely used as feasible options for various re-structuring purposes, and they are specifically legislated in the Finnish tax legislation as income tax neutral transactions when completed in accordance with law. Here the specific features to consider in international tax law setting were the facts that neither the newly established acquiring entity nor the shareholders involved were tax resident in the EU. So, there were various non-EU tax issues to be covered in connection with the transaction as well prior to execution.\"}),/*#__PURE__*/e(\"p\",{children:\"In terms of the Finnish target entity, since as a consequence of the exchange of shares the ownership of the company would change 100%, its right to carry forward tax losses in Finland was forfeited, and accordingly an exemption order was to be applied for from the Finnish Tax Administration for the right to utilize the losses despite the change in the ownership.\"}),/*#__PURE__*/e(\"p\",{children:\"We had to consider also the fact that acquired shares in the Finnish target would constitute assets in the balance sheet of non-EU acquiring entity and therefore it was to be considered whether the shares acquired would be booked in the acquiring entity\u2019s accounting either at the value equaling the value of the shares in the Finnish entity when held by the shareholders prior to the exchange of shares, at the value equaling FMV (= step-up in value) as specifically assessed under the local laws in transactions like the one at hand, or at some other value as applicable under the local laws.\"}),/*#__PURE__*/e(\"p\",{children:\"We had to further consider the taxation of the shareholders whether the exchange of shares was taxable in the country of tax residence of any given shareholder. As none of the shareholders were tax resident in Finland/the EU, there were no tax consequences for shareholders in Finland based on the transaction.\"}),/*#__PURE__*/e(\"p\",{children:\"Finally, we reviewed the scope of DAC 6 Directive with regard to the exchange of shares carried out, and came to a conclusion whereby the hallmarks listed therein would not apply with regard to the exchange of shares transaction discussed.\"})]})},{index:1,id:\"LVjwZSGtk\",[c]:g({src:\"https://framerusercontent.com/images/Va9syHhjthl16Wbd4vKyMl3jkY.png\",srcSet:\"https://framerusercontent.com/images/Va9syHhjthl16Wbd4vKyMl3jkY.png?scale-down-to=512 512w,https://framerusercontent.com/images/Va9syHhjthl16Wbd4vKyMl3jkY.png 699w\"},\"\"),[l]:\"Providing Evidence in Transfer Pricing Dispute\",[d]:\"providing-evidence-in-transfer-pricing-dispute\",[u]:\"We are litigating a transfer pricing matter where the Finnish Tax Administration (\u201DFTA\u201D) has challenged the taxable result of a Finnish permanent establishment (\u201DPE\u201D) of a non-Finnish EU corporate entity (\u201DPrincipal\u201D) under the arm\u2019s length principle. More specifically, based on the FTA and its conclusions, the case was to be assessed directly under the functional and comparability analysis, instead of the actual transactions and pricing applied therein as carried out between the PE and the Principal, and accordingly the FTA applied the transactional net margin method  (\u201DTNMM\u201D) based on the OECD TPG.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/t(s.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"The issue challenged by the taxpayer here is the procedural requirement, under e.g. the constitutional prerequisite of the due process of law, of providing required evidence by the FTA to prove an argument to the detriment of a taxpayer. In this case the FTA did not assess the transactions carried out but proceeded directly to a transfer pricing analysis arguing thereby, not on the facts of the case, but on the OECD TPG general methods and principals i.e., on more like abstract circumstantial evidence or standards.\"}),/*#__PURE__*/e(\"p\",{children:\"In other words, in this case we are confronted with an assessment of facts vs. OECD TPG analysis, and the relative weight of the OECD TPG and its articles as a sole argument to the detriment of a taxpayer. Moreover, in this case we have challenged the basis with which the FTA has concluded the transactional profit in the case and specifically the enterprises chosen as the independent ones engaged in comparable transactions vs. the facts underlying.\"})]})},{index:2,id:\"WYauzFLce\",[c]:g({src:\"https://framerusercontent.com/images/x6LpoEOjOSLOJWHfGs2lgR3mY.png\",srcSet:\"https://framerusercontent.com/images/x6LpoEOjOSLOJWHfGs2lgR3mY.png?scale-down-to=512 512w,https://framerusercontent.com/images/x6LpoEOjOSLOJWHfGs2lgR3mY.png 699w\"},\"\"),[l]:\"Taxpayer\u2019s Right for Material Provided in Mutual Assistance Request\",[d]:\"taxpayer-s-right-for-material-provided-in-mutual-assistance-request\",[u]:\"In this matter we are litigating a tax audit carried out in cross-border issue concerning tax residence status. With this particular line of multiple litigation angles in the matter, we are challenging the information requests made by the Finnish Tax Administration (\u201DFTA\u201D) to its counterparts in various other jurisdictions. This is specifically a case of publicity vs. secrecy i.e., whether the material prepared by the FTA and provided to the tax administrations in various jurisdictions shall be obtainable by the taxpayer in the matter. The FTA has denied the access by the said taxpayer to the said material.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/t(s.Fragment,{children:[/*#__PURE__*/e(\"p\",{children:\"One of the specific angles appeared in this case is the procedural circumstance whereby the tax authorities in other jurisdictions receiving the mutual assistance requests appear to be under the obligation to hear the taxpayer of those information requests made by the FTA, regardless of the main argument made by the FTA namely that by handing over the material to the taxpayer, the so called general benefit claimed as underlying would be endangered. So the question here is also whether the denial to access is proportional to its attempted purpose.\"}),/*#__PURE__*/e(\"p\",{children:\"Further, as it has appeared, in the information requests made by the FTA to the tax authorities in a number of jurisdictions the FTA is making premature conclusions in law as well as unprecise descriptions of the facts and circumstances accumulated as information in the underlying correspondence between the taxpayer and the FTA, to the detriment of the taxpayer, and possibly causing damages to same. So, in this case a number of due process of law elements as well as the Rule of Law related issues in assessing the behavior of the administration are litigated as part of the tax audit and related disputes.\"})]})},{index:3,id:\"HSGu7F_MH\",[c]:g({src:\"https://framerusercontent.com/images/QeQpLSTxEwK49eBv09JAlOKp4yE.png\",srcSet:\"https://framerusercontent.com/images/QeQpLSTxEwK49eBv09JAlOKp4yE.png?scale-down-to=512 512w,https://framerusercontent.com/images/QeQpLSTxEwK49eBv09JAlOKp4yE.png 699w\"},\"\"),[l]:\"Financial Services and VAT\",[d]:\"financial-services-and-vat\",[u]:\"In this case we are assisting a Finnish major service provider in banking sector in a landmark case with precedential effect where the services provided were assessed in terms of whether they would constitute distinct and independent VAT exempted financial function, or merely a technical / administrative one. This case has a significant EU-dimension, where we are essentially reflecting the recent European Court of Justice (\u201CECJ\u201D) case C-41/18 Cardpoint.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"Following an extensive VAT audit, in their re-assessment decision the Finnish Tax Administration (\u201DFTA\u201D) considered that the services supplied by the company were, for major part, not regarded as financial services referred to in Section 41 and 42 of the Finnish Value Added Tax Act and Article 135 section 1 subsection d of the Council Directive (2006/112/EC).\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"VAT was, therefore, imposed on certain services provided by the Company. Further, based on the decision the company would not be entitled to retroactive VAT deduction, enacted in the Finnish VAT Act, it had claimed for in the VAT Audit.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"As an interesting tax procedural aspect, the company had also applied for preliminary ruling from the Finnish Central Tax Board on practically the same VAT matter subject to audit and decision. However, the Central Tax Board decided not to give ruling on the matter.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Based on the arguments made by the FTA, the company did not perform a distinct and independent financial service, but rather solely a technical / administrative procedure / service. Taken as a whole, the services re-assessed as subject to VAT did not, according to the FTA, fulfill the specific and essential functions of the VAT exempt financial services.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Further, by the FTA the European Court of Justice (\u201CECJ\u201D) case C-41/18 Cardpoint (\u201CCardpoint\u201D) was assumed as reflecting essentially the facts and circumstances present in the company\u2019s VAT case, and seen, therefore, applicable in denying the exempt status of the services subject to VAT.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Considering the case Cardpoint, it is challenging to argue the Company\u2019s case to be decided by the appellate body to the contrary, however. But this is very ambiguous, and of course appealed. What comes to the arguments by the FTA in denying the retroactive VAT deduction, they are also unprecedented, and now challenged in appeal.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"All-in-all, the case has very significant importance both in terms of the financial interest included as well as in its grounds forming a precedent in Finnish national level as well as in the European Union.\"]})})},{index:4,id:\"lbeFAlR2Y\",[c]:g({src:\"https://framerusercontent.com/images/wbpmzfPV0be80Mn5tWRADB9das.png\",srcSet:\"https://framerusercontent.com/images/wbpmzfPV0be80Mn5tWRADB9das.png?scale-down-to=512 512w,https://framerusercontent.com/images/wbpmzfPV0be80Mn5tWRADB9das.png 699w\"},\"\"),[l]:null!==(a=h(\"v0\",i))&&void 0!==a?a:\"Customs Dispute\",[d]:\"customs-dispute\",[u]:null!==(r=h(\"v1\",i))&&void 0!==r?r:\"In a complex case, a non-Finnish regional airline faced customs litigation in Finland over importation remission for commercial aircraft, involving a multijurisdictional dispute with Finnish Customs and the European Commission.\",[m]:\"W37zN85g6\",[f]:null!==(o=h(\"v2\",i))&&void 0!==o?o:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"In this case we had to deal essentially with, first of all, in putting together and presenting the relevant fact basis to the point, as well as with the fully integrated EU Customs regulation. This was done in parallel with the Finnish Customs arguing aggressively based on Finnish national rules on customs and administration. In addition, the interaction between the Finnish and the Irish Customs authorities and the involvement of the EU Commission, played an important role in the case, and made the case overall multifaceted.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"In appeals proceedings, after receiving arguments from multiple angels, the Administrative Court held that our client had not behaved with obvious negligence, as referred to in the article 212a of the Community Customs Code, basing its decision on the principle of protection of trust and the principle of proportionality and annulled the decision made by the Finnish Customs on subsequent recovery.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The case was specifically challenging because of the very thick customs regulative framework with deep EU dimension, added with rather aggressive and tenacious way the Finnish Customs fought their case. Also, the need to deal with features relating to convincing the prudent nature of the acts taken, i.e. the behavior by a customs debtor as your client where, on the other hand, the adverse party i.e. the Customs is very unclear in its claims and evidence, as was the case here, is very challenging from the procedural perspective.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Finally, one specific feature of the case was the need to address the conclusions made by the Customs Authorities of various other EU jurisdictions as well by the European Commission in the matter, and to convince the Court of the legal effect of these conclusions, which we also succeeded with.\"]})})},{index:5,id:\"Y82KT2r1D\",[c]:g({src:\"https://framerusercontent.com/images/5veHJPTisWUr5wVq52TgFh3DS8.png\",srcSet:\"https://framerusercontent.com/images/5veHJPTisWUr5wVq52TgFh3DS8.png?scale-down-to=512 512w,https://framerusercontent.com/images/5veHJPTisWUr5wVq52TgFh3DS8.png 699w\"},\"\"),[l]:null!==(p=h(\"v3\",i))&&void 0!==p?p:\"Tax Procedural Rules and Panama Papers\",[d]:\"tax-procedural-rules-and-panama-papers\",[u]:null!==(y=h(\"v4\",i))&&void 0!==y?y:\"We represented Finnish broadcaster YLE in a sensitive case against aggressive tax authority demands for leaked Mossack Fonseca documents, highlighting the importance of adhering to tax procedural rules regarding material disclosure to authorities.\",[m]:\"W37zN85g6\",[f]:null!==(w=h(\"v5\",i))&&void 0!==w?w:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"We represented YLE through all appellate bodies and finally the Finnish Supreme Administrative Court (SAC) held that the Finnish Tax Administration had no right to demand YLE to hand over documents. This case was extremely interesting as it serves as a precedent in disclosure obligation matters Finland.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The so-called Panama Papers leak included more than 11 million documents. They were originally handed over to a German newspaper by an anonymous source.\\xa0Some 400 journalists from more than 100 media organizations in over 80 countries joined in analyzing the data. As part of this unprecedented effort, two YLE reporters were given access to the documents. Those reporters in turn found that a number of Finnish individuals and firms were involved in setting up and taking advantages of offshore tax havens. Following the journalistic disclosure of matters, the Finnish Tax Administration requested a full surrender of and access to all the related material held by YLE, but YLE denied.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Even if the matter itself entailed a strong and clear context of weighing of the freedom of speech and the protection of journalistic source as constitutional rights against the obligation to surrender third party information to authorities, SAC did not find a need to go that deep. In other words, the case was decided based on \u201Cjust\u201D tax procedural rules whereby a request for full surrender with no specified case to be assessed is not in accordance with the law.\"]})})},{index:6,id:\"dKzoxbRva\",[c]:g({src:\"https://framerusercontent.com/images/2pAnrVJIvNpbyBMPxUIRZcP0HzE.png\",srcSet:\"https://framerusercontent.com/images/2pAnrVJIvNpbyBMPxUIRZcP0HzE.png?scale-down-to=512 512w,https://framerusercontent.com/images/2pAnrVJIvNpbyBMPxUIRZcP0HzE.png 699w\"},\"\"),[l]:null!==(v=h(\"v6\",i))&&void 0!==v?v:\"Significant Tax Ruling re Employee Share Subscription\",[d]:\"significant-tax-ruling-re-employee-share-subscription\",[u]:null!==(x=h(\"v7\",i))&&void 0!==x?x:\"This case was about a for decades lasted interpretation and assessment of subscription of shares by employees in an employer entity for tax purposes, which had not been in accordance with the current Companies Act and caused, therefore, a lot of ambiguity. So, we succeeded in amending this controversial state of tax practice to reflect the current legislation, even if in a case concerning a non-Finnish listed employer entity and the employee shares subscribed therein by Finnish employees.\",[m]:\"W37zN85g6\",[f]:null!==(F=h(\"v8\",i))&&void 0!==F?F:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"In this case a Finnish company with employees was part of a large multinational infrastructure company, listed on the Oslo Stock Exchange.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The case was particularly challenging from a Finnish legal and tax perspective because the employer entity was a Norwegian listed company, whereas the employees subscribing for the shares were Finnish tax residents. The Norwegian Companies Act was applied to the share subscription and issuance of shares, which was to be compared to the Finnish Limited Liability Companies Act for the purposes of the tax assessment.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The Finnish tax rule examined in the ruling was the one applied on \u201CDirected Employee Share Issue. The rule constitutes a right for employees to subscribe for shares in an employer entity for a price less than the FMV (fair market value), and the benefit accrued based on the discount would not be taxable if (i) the majority of the employees would be entitled to subscribe for the shares, and (ii) assuming the discount would not exceed 10% of the FMV of the subscribed shares.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The Finnish employees were entitled to subscribe for treasury, not newly issued shares in the Norwegian employer entity, whereas in prevailing practice by the Finnish Tax Administration the rule has for decades been interpreted in a way where the subscription of treasury shares would not qualify for the benefit as described above.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Finally, the Finnish Supreme Administrative Court concluded that the said rule was to be interpreted in line with the Finnish Companies Act and accordingly a subscription of treasury shares would also entitle to the benefit. The Norwegian rules on share issue were considered by the Court as comparable to the Finnish equivalents.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"This preliminary ruling changed the practice applied by the Finnish Tax Administration for the past 25 years.\"]})})},{index:7,id:\"FNAQYiWHu\",[c]:g({src:\"https://framerusercontent.com/images/SgagoGiDX80un0eFpfgQEx0lrw.png\",srcSet:\"https://framerusercontent.com/images/SgagoGiDX80un0eFpfgQEx0lrw.png?scale-down-to=512 512w,https://framerusercontent.com/images/SgagoGiDX80un0eFpfgQEx0lrw.png 699w\"},\"\"),[l]:null!==(T=h(\"v9\",i))&&void 0!==T?T:\"Structuring Operations Cross-Border\",[d]:\"structuring-operations-cross-border\",[u]:null!==(A=h(\"v10\",i))&&void 0!==A?A:\"We advised a Finland-based multinational in agriculture on strategic M&A and operational structuring across various continents, focusing on tax, legal prerequisites, and local best practices to minimize conflict and tax litigation risks.\",[m]:\"kznMQk5D_\",[f]:null!==(q=h(\"v11\",i))&&void 0!==q?q:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"The shares in Finnish parent of the group had been subject to a 100% acquisition by a US based publicly traded corporate entity. Following the acquisition, given the high potential in the Finnish Multinational\u2019s business and the consequential increase in operational activity in several jurisdictions, a need for a comprehensive review of the existing operational structures was identified.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Overall, there were several business, legal and tax related issues that needed to be assessed in a synchronized manner in order to be able to come up with a rational and sustainable business conclusion going forward.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"For this purpose, we were engaged to prepare a company by company review of group businesses and functions, personnel, agreements, and pricing of transactions. This review included, in addition to just reviewing, also drafting/amending of Group-internal agreements. In connection with this, the transaction-models used in the group structure will be identified in order to assess their feasibility both for business and transfer pricing purposes.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Furthermore, the review included, as appropriate, the assessment of CIT, Customs, VAT and Payroll issues in the jurisdictions of operations, as well as the appropriate transfer pricing requirements implemented in the Group-structure. One particular item of the review is the assessment of PE control in the jurisdictions of operations, as well as the appropriate means of establishment in any given jurisdiction.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The matter was very challenging as it involved integration of operations while implementing appropriate tax and legal measures to support the business and comply with the rules and regulations as applicable in relevant jurisdiction of establishment by the Group. As a specific feature, the advisory required thorough analysis of the US tax requirements for Group internal transactions.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"Overall, this is a multi-layered matter where we had to proceed jurisdiction by jurisdiction while making sure that all the individual solutions suggested and decisions made are well-synchronized to support the Group as a whole and that they are in line with local legislation. From tax advisory perspective the case included all the above listed sub-categories of taxation with intense international flavor underlying.\"]})})},{index:8,id:\"HfgGrcQBF\",[c]:g({src:\"https://framerusercontent.com/images/QOoj62a7sdiZgHDc3Ar3LvibZIY.png\",srcSet:\"https://framerusercontent.com/images/QOoj62a7sdiZgHDc3Ar3LvibZIY.png?scale-down-to=512 512w,https://framerusercontent.com/images/QOoj62a7sdiZgHDc3Ar3LvibZIY.png 699w\"},\"\"),[l]:\"Acquisition of Finnish Forest Portfolio\",[d]:\"acquisition-of-finnish-forest-portfolio\",[u]:\"In this case we assisted non-Finnish institutional investor in a real estate investment in a mutual estate holding pooled forest real assets in Finland. In the transaction all limited partnership interests in a regulated alternative investment fund, having a form of a Finnish limited partnership were acquired. The fund acquired held in turn all the interests in the mutual estate. As a cross-border acquisition of a mutual estate, this transaction and the structure put together for that purpose was presumably, if not the first ever, at least one of the very first ones of a kind in Finland.\",[m]:\"kznMQk5D_\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"The case was about assisting as a lead counsel a non-Finnish institutional investor in a real estate investment where all limited partnership interests in a regulated alternative investment fund, having a form of a Finnish limited partnership were acquired. The fund acquired held in turn all the interests in a mutual estate holding pooled forest real assets in Finland.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The acquisition was carried out through non-Finnish group entities and a Finnish corporate was incorporated to acquire the limited partnership interests. Post-acquisition the ownership structure was simplified by converting the fund acquired into a Finnish limited company. Following the conversion, both the general partner of the converted fund and the Finnish corporate entity established for the purposes of the acquisition wee be merged.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The case was specifically demanding as the target with interests in a specific Finnish vehicle i.e., mutual estate was involved in a cross-border transaction. The advisory required was demanding namely because of the very specific tax and legal features of a jointly owned forest estate (in Finnish: *yhteismets\\xe4,* mutual estate). As a cross-border acquisition of a mutual estate, this transaction and the structure put together for that purpose was presumably the first ever in Finland.\"]})})},{index:9,id:\"QIK8g3Cmz\",[c]:g({src:\"https://framerusercontent.com/images/SxWOMD1zDNzrIqjf8kJA8mdusfA.png\",srcSet:\"https://framerusercontent.com/images/SxWOMD1zDNzrIqjf8kJA8mdusfA.png?scale-down-to=512 512w,https://framerusercontent.com/images/SxWOMD1zDNzrIqjf8kJA8mdusfA.png 699w\"},\"\"),[l]:\"Beneficial Owner of Dividends\",[d]:\"beneficial-owner-of-dividends\",[u]:\"This was a very challenging case relating to a non-Finnish corporate in a civil law litigation effectively concerning the assessment of a beneficial owner of dividends under the Finnish national legislation and applicable tax treaty, and related withholding tax obligations charges to stock loan transactions and the consequential dividends received in relation to such equity securities. This case was effectively a consequence of the authorities in various jurisdictions aggressively investigating, essentially through information exchange, numerous claimed cum-ex / cum-cum transactions.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"According to claims made by the Finnish Tax Administration, withholding tax should have been levied on dividends received in relation to certain equity securities, as paid Finland outbound. This is now being disputed.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"What made this case particularly challenging from the advisory perspective was the need to assess both the contractual positions of the parties engaged from the civil law litigation perspective and the specific tax issues underlying the assessment, as these two perspectives, more or less, interweave with each other.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"In essence, the case is ground-breaking in addressing the Finnish withholding tax legislation and related obligations, and assessing the concept of beneficial ownership for Finnish taxation purposes.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The claims made by the Finnish Tax Administration are of a kind rarely pleaded in Finnish tax practice or in case law by the courts of Finland. Certain details of the underlying basis of the case makes it unique also in Finnish civil law litigation.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"As this case was effectively a consequence of the authorities in various jurisdictions aggressively investigating through information exchange numerous claimed cum-ex / cum-cum transactions.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"As this case, and numerous other similar cases pending across jurisdictions, are effectively a consequence of the authorities in various jurisdictions aggressively investigating through information exchange numerous claimed cum-ex / cum-cum transactions, we will have the final decisions at hand regarding these only in the years to come.\"]})})},{index:10,id:\"TvAl37plz\",[c]:g({src:\"https://framerusercontent.com/images/h1Qfn4bblJfNZce5BX0drHuDs.png\",srcSet:\"https://framerusercontent.com/images/h1Qfn4bblJfNZce5BX0drHuDs.png?scale-down-to=512 512w,https://framerusercontent.com/images/h1Qfn4bblJfNZce5BX0drHuDs.png 699w\"},\"\"),[l]:\"Final Losses in EU\",[d]:\"final-losses-in-eu\",[u]:\"This case is about a Danish financial institution in a significant tax dispute process with Danish authorities, relating to the finality of Finnish tax loss carry forwards incurred in significant amounts to the former Finnish branch of the Danish company over number of years.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"The question of finality of such losses is particularly ambiguous as the Company had first sold the assets of the Finnish Branch which therefore had ceased to exist, and then merged with its Danish subsidiary with also a branch in Finland. The latter lead the Danish authorities to question whether in fact a \u201Cre-establishment\u201D of the former Finnish Branch had occurred, and whether therefore also the Finnish tax losses were re-established as available in Finland.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The case is particularly challenging because there is really no legislation, EU or Finnish national, applicable based on which the availability of such losses could unambiguously be confirmed. There is neither practice by the European Court of Justice that would apply on the matter directly.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Therefore, tax litigation in Finland was also to be initiated to obtain clarity and certainty. Once finally settled, this case is likely to be of utmost importance both in the EU and the Finnish national level and definitively set a precedent of ground-breaking nature.\"]})})},{index:11,id:\"JXvpFs_7i\",[c]:g({src:\"https://framerusercontent.com/images/rAck9Yx2FGgu17Jxjn9aGpnxI6c.png\",srcSet:\"https://framerusercontent.com/images/rAck9Yx2FGgu17Jxjn9aGpnxI6c.png?scale-down-to=512 512w,https://framerusercontent.com/images/rAck9Yx2FGgu17Jxjn9aGpnxI6c.png 699w\"},\"\"),[l]:\"Permanent Establishment in VAT\",[d]:\"permanent-establishment-in-vat\",[u]:\"In this case we are advising a Swedish company, a parent of Nordic group, with a complex tax matter in which a possible retroactive constitution of a permanent establishment both for VAT and income tax purposes in Finland had to be prevented and therefore assessed. The concept of permanent establishment is very controversial and with this advance ruling case we are really touching the basis of it.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"The controversy in this case is about a Swedish company, parent of Nordic group, with a complex tax matter in which a possible retroactive constitution of a permanent establishment both for VAT and income tax purposes in Finland had to be assessed.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"Consequently, and given the significant Euro amounts subject to scrutiny with regard to the sales possibly subject to VAT in Finland, specific attention was paid to the appropriate means to approach the matter to prevent adverse consequences, while implementing the most practical solution.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The case required some serious procedural planning while acknowledging the significant Euro amounts involved as well as the great ambiguity when reflected upon the applicable legislative framework. Also, the subsequent correction of invoicing with VAT and related discussions with the clients of the company had to be pre-planned carefully e.g., not to affect adversely those client relations, in case of negative outcome of the VAT proceedings.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"The case is pending and we expect it to go through the whole appellate regime before we have it finally decided.\"]})})},{index:12,id:\"muKIgflaL\",[c]:g({src:\"https://framerusercontent.com/images/bkieLwYIOunlzHff2gKhHYHC8M.png\",srcSet:\"https://framerusercontent.com/images/bkieLwYIOunlzHff2gKhHYHC8M.png?scale-down-to=512 512w,https://framerusercontent.com/images/bkieLwYIOunlzHff2gKhHYHC8M.png 699w\"},\"\"),[l]:\"Tax Residence Status and Social Security\",[d]:\"tax-residence-status-and-social-security\",[u]:\"This case is essentially about a UK resident moving permanently to Finland, and where, first of all, his tax residence and related tax obligations amongst two jurisdictions, Finland and the UK, had to be extensively reviewed and communicated to the authorities. Secondly, there are rather detailed social security related obligations to be accounted for in connection with the matter towards a number of authorities.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"This case was about a private individual in a matter concerning readjustment of tax residence simultaneously in two jurisdictions, Finland and the UK, as a consequence of initially unplanned permanent stay in Finland.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The taxable income subject to assessment included various items of income accrued based on certain UK employer originated payments, as allocable amongst the two jurisdictions and as based on specific facts and circumstances and the local legislation in said jurisdictions. Accordingly, there were three procedures in parallel to be administered: (i) request for rectification in Finland, (ii) preparing and filing tax return for open tax year in Finland, and (iii) the readjustments requested in the UK. Further, such change in residence status required very thorough review and implementation of social security related obligations, addressed with both the employer and the employee.\",/*#__PURE__*/e(\"br\",{}),\"\u200D\",/*#__PURE__*/e(\"br\",{}),\"The case is particularly challenging with its ambiguous itemized details as it required retroactive application of the Finnish and the UK tax legislation, including the tax treaty. In addition, the tax proceedings were carried out simultaneously in two dissimilar jurisdictions in cooperation with the UK tax advisors. Further, certain very detailed social security related matters attached to the case were very challenging, given also the specifics related to Covid and Brexit.\"]})})},{index:13,id:\"maB2eDOAl\",[c]:g({src:\"https://framerusercontent.com/images/An2tpOrry1NNPAY4xKQvGTbSQ.png\",srcSet:\"https://framerusercontent.com/images/An2tpOrry1NNPAY4xKQvGTbSQ.png?scale-down-to=512 512w,https://framerusercontent.com/images/An2tpOrry1NNPAY4xKQvGTbSQ.png 699w\"},\"\"),[l]:\"Wind farming industry, Feed-in Tariff and VAT\",[d]:\"wind-farming-industry-feed-in-tariff-and-vat\",[u]:\"In this case we represented successfully a company engaged in wind farming industry and issued Feed-in Tariff by the Finnish Energy Authority. This was a unique case where specific State contributed Feed-in-Tariff was claimed as being a subsidy directly linked to the price of electricity sold by the company under the Finnish and EU VAT framework.\",[m]:\"W37zN85g6\",[f]:/*#__PURE__*/e(s.Fragment,{children:/*#__PURE__*/t(\"p\",{children:[\"In this very specific case a claim was made by the Finnish Tax Recipients\u2019 Legal Services Unit whereby a company engaged in wind farming industry had in fact committed to produce electricity against a compensation in the form of the State contributed Feed-in Tariff. Therefore, the Feed-in Tariff was seen as a counterpart to the sale of such service (to the Finnish Energy Authority) and requested to be added to the VAT base of the sales by the company.\",/*#__PURE__*/e(\"br\",{}),/*#__PURE__*/e(\"br\",{}),\"It was more precisely insisted that the Feed-in Tariff received by the company was rather be considered a subsidy directly linked to the price of the electricity sold by the company. 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