Preliminary Tax Rulings – Tax Disputes Avoidable through Proactive Planning

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Careful planning is often the key to a successful arrangement, and it is possible to get definitive answers to questions that are open to interpretation through a ruling of the Finnish Tax Administration. The Tax Administration has recently focused on improving cooperation with its customers and has encouraged companies to actively apply for written preliminary rulings and even engage in preliminary discussions concerning more challenging arrangements.

We have assisted Finnair and Municipality Finance, among others, in arrangements that involved significant income tax questions, which we resolved by applying for preliminary rulings. In the following, we describe a few of our recent case references involving preliminary rulings.