Publications

We regularly publish articles in national and international publications.

Publications / 17.12.2018

Tax Sovereignty in EU – is there such, what’s its relevance in the first place?

Our tax partner Jouni Weckström’s thoughts on the relevance of tax sovereignty in the EU. Published by Edilex, December 2018.

View blog post here.

Authors:

Publications / 23.11.2018

ICLG Corporate Tax 2019 – Finland

International Comparative Legal Guide to Corporate Tax 2019 covers common issues in corporate tax laws and regulations – including tax treaties and residence, transaction taxes, cross-border payments, capital gains, overseas profits, real estate, anti-avoidance, BEPS and taxation of  the digital economy.

Published by Global Legal Group, November 2018.

View publication here.

Authors:

Niklas Thibblin
Managing Partner
Mona Numminen
Associate
Publications / 15.11.2018

Lexology – Restructuring & Insolvency in Finland

A Q&A guide to Restructuring and Insolvency in Finland. Published by Globe Business Media Group, November 2018.

The Q&A provides a high level outline of restructuring and insolvency in Finland; including legislation and regulatory climate, liability, ranking of creditors, procedures, role of liquidator and other parties, as well as cross-border issues, among other topics.

View the article here

Authors:

Publications / 05.11.2018

Tax on corporate transactions, corporate lending and bond issues in Finland

Two Q&A guides to Tax on Transactions in Finland. Published by Thomson Reuters Practical Law, November 2018.

The Q&A guides provide a high level overview of corporate tax and finance tax in Finland, looking at key practical issues including, the main taxes, reliefs and structures used in share and asset sales, dividends, mergers, joint ventures, reorganisations, share buybacks, private equity deals as well as restructuring and insolvency. They also focus on corporate lending and borrowing (including withholding tax requirements), bond issues, plant and machinery leasing, taxation of the borrower and lender when restructuring debt, securitisations, the Foreign Account Tax Compliance Act (FATCA) and bank levies.

View publication here

View publication here

Authors:

Niklas Thibblin
Managing Partner
Mona Numminen
Associate
Publications / 29.10.2018

Can gross negligence really mean something else in taxation?

A new tax blog by our tax partner Jouni Weckström, published on Edilex.

View the blog post here.

Please click here for a more comprehensive analysis in Finnish (published in Defensor Legis 4/2018).

Authors:

Niklas Thibblin
Managing Partner
Publications / 01.10.2018

Lexology Navigator – Litigation: Enforcement of Foreign Judgments

An updated Q&A guide to Litigation in Finland. Published by Globe Business Media Group. The Q&A provides a high level outline of enforcement of foreign judgments in Finland.

View the article here

Authors:

Jan Waselius
Founding Partner
Publications / 24.08.2018

Electricity and oil and gas regulation in Finland

Two Q&A guides to Energy law in Finland. Published by Thomson Reuters Practical Law, July 2018.

The electricity regulation Q&A gives a high level overview of the domestic electricity market, including domestic electricity companies, electricity generation and renewable energy, transmission, distribution, supply and tax issues. It covers the regulatory structure; foreign ownership; import of electricity; authorisation and operating requirements; trading between generators and suppliers; rates and conditions of sale and proposals for reform.

The oil and gas regulation Q&A gives a high level overview of the domestic oil and gas sector, rights to oil and gas, health safety and the environment, sale and trade in oil and gas, tax and enforcement of regulation. It covers transfer of rights; transportation by pipeline; environmental impact assessments; decommissioning; waste regulations and proposals for reform.

View publication here
View publication here

Authors:

Kim Ekqvist
Associate
Publications / 25.06.2018

Finance Global Guide 2018

A Q&A guide to secured lending in Finland. Published by Thomson Reuters Practical Law, June 2018.

This Q&A gives a high level overview of the lending market, forms of security over assets, special purpose vehicles in secured lending, quasi-security, negative pledge clauses, guarantees, and loan agreements. It covers creation and registration requirements for security interests; problem assets over which security is difficult to grant; risk areas for lenders; structuring the priority of debt; debt trading and transfer mechanisms; agent and trust concepts; enforcement of security interests and borrower insolvency; cross-border issues on loans; taxes; and proposals for reform.

View the Finnish chapter here

Authors:

Tarja Wist
Founding Partner
Maria Lehtimäki
Associate
Publications / 13.06.2018

Lexology Navigator – Secured Lending: Finland

An updated Q&A guide to Finance and Secured Lending in Finland. Published by Globe Business Media Group.

The Q&A gives a high level outline of secured lending in Finland, including key issues such as structuring, security take and enforcement. This Q&A guide will serve as a useful tool for both bank and alternative lenders considering lending into Finland or taking guarantees and security from Finnish companies.

Read more here.

Authors:

Timo Lehtimäki
Partner
Ann-Marie Eklund
Associate
Publications / 28.05.2018

Initial Public Offerings 2018|Finland

Global Legal Insights to Initial Public Offerings, published by Global Legal Group in May 2018. The book covers common issues in initial public offerings, including: the IPO process, regulatory architecture, public company responsibilities, potential risks, liabilities and pitfalls in 28 jurisdictions.

View the publication here.

The Finnish chapter can be read here.

Authors:

Tarja Wist
Founding Partner
Maria Lehtimäki
Associate
Emilia Saloranta
Associate
Tuurna