Finnish court asks ECJ for preliminary ruling on cross-border mergers

Salman Shaheen

March 10, 2011

The Finnish Supreme Administrative Court has asked the European Court of Justice (ECJ) for a preliminary ruling on final tax losses in cross-border mergers.

Unlock this article.

The content you are trying to view is exclusive to our subscribers.

To unlock this article:

Take a Free Trial or Login

More from across our site

Power line silhouette with stormy sky and rising up arrow. Electricity price increase. Energy crisis in Europe. Growing electricity consumption for home and industry. Power generation shortage.

EU-wide energy levy passes the Council without unanimity

Energy ministers agreed on regulations including a windfall tax on fossil fuel companies to address high gas prices at an extraordinary Council meeting on September 30.

Danish Mehboob, September 30, 2022

Public CbCR would act as a tool to increase corporate transparency on MNEs

This week in tax: EU concerns over pillar two vote

The European Parliament raises concerns over unanimity in voting on pillar two, while protests break out over tax reform in Colombia.

Siqalane Taho, September 30, 2022

Q&A: Lupin India tax SVP talks TP and tax morality

Ramesh Khaitan speaks to reporter Siqalane Taho about tax morality, transfer pricing regulations, Indian tax developments, and the OECD’s two-pillar solution.

Siqalane Taho, September 29, 2022

Sponsored

Webinar: Navigating the risks and opportunities of remote working

Join ITR and KPMG China at 10am BST on October 19 as they discuss the personal, employment, and corporate tax-related implications of employees working from overseas.

Murray Sarelius, September 29, 2022

Global TP Forum Europe: Tax leaders demand ‘simplified’ pillar one

Tricentis and Boehringer Ingelheim, along with a European Commission TP specialist, criticised the complexity of pillar one rules and their scope at an ITR event.

Leanna Reeves, September 29, 2022

Managing Tax Disputes Summit: Mismatches in global TP audits laid bare

Speakers at ITR’s Managing Tax Disputes Summit said taxpayers can still face lengthy TP audits, despite strong documentation preparation

Leanna Reeves, September 28, 2022

New Zealand seeks to impose GST on gig economy

Gig economy companies in New Zealand will need to fully account and become liable for the goods and services tax of underlying suppliers on their platforms, under new proposals.

Siqalane Taho, September 28, 2022

Sponsored

Webinar: The Future of Tax Reporting

Join ITR and Thomson Reuters at 2pm (UAE) / 11am (UK) on October 13 as they discuss how businesses can prepare for Tax Administration 3.0 and future-proof against changes such as e-invoicing and increasing digitisation.

Alice Jones, September 27, 2022

Deloitte’s TP controversy guide: Prevention and resolution

ITR has partnered with global TP leaders from Deloitte to discuss transfer pricing controversy around the globe, and to share advice on how to navigate an increasingly uncertain and risky TP landscape.

Alice Jones, September 27, 2022

Contractor concept. Yellow hardhat, libella and plans on the gray tiles.

Pillar one’s safe harbour falls short of industry expectations

Sources say they are not satisfied with pillar one protections in the marketing and distribution safe harbour, even though it was designed to give businesses greater tax certainty.

Danish Mehboob, September 26, 2022