Borenius’ tax lawyers Heikki Wahlroos and Ville Alahuhta have authored an article on taxation concerning additional purchase price, a rather popular instrument in corporate acquisitions. The article was published in a Finnish tax journal Verotus 5/2016 (in Finnish). The topic has not been highly cited in Finnish case law or legal literature. This article deals with questions, such as, how to draw a line between earned and capital income and how to treat capital gain in taxation.
This article is available only on Edilex (requires a subscription).