Finland: Court ruling on transfer of losses in merger
01 July 2012
 |
| Janne Juusela |
The merger between A Ltd and B Ltd was registered to the Finnish
National Board of Patents and Registration in 2008. B Ltd had verified
tax losses from previous accounting periods. A merger consideration was
paid in cash to the sole shareholder of B Ltd.
The local tax office stated that the merger was not in...
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