For taxation purposes, associated companies have to arrange their cross-border transactions with each other in a way that corresponds with market conditions, thereby observing the so-called ‘arm's length principle’.

The rules on the taxation of international assignments are complex and often difficult to grasp, not only for the individual taxpayer but also for the authorities involved. This article draws attention to the problems affecting international assignments provides an overview of the basic rules under Finnish law as well as the most common provisions in double taxation agreements.

This article deals with the procedures of tax assessment and tax collection, and ways for the taxpayer to influence the results by way of appeals or advance ruling procedures.

If you are conducting business in Finland, you are probably already registered in one or other of the Finnish public registers. If not, such registration will often be required or at least advisable. Your activities in Finland may be considered to form a permanent establishment even if you are not aware of that. A company that conducts business on an ongoing basis through a permanent establishment in Finland always has to submit a start-up notification to the Finnish Trade Registry.

The liability of road carriers for damage and delay differs in many respects from that applicable in general contract or tort law. The purpose of this article is to illustrate the distinctive features of transport liability law, with the main focus on cross-border transport.

While the liability of the freight carrier for damage and loss in transit is usually calculable by reference to the existing maximum amounts and the corresponding insurance policies, particular care should be taken in delivering the goods. Omissions and mistakes in this connection will often trigger unlimited liability for the carrier.

Since the transport sector is very international, transport companies often assign their employees abroad. This can easily lead to a situation where the employment law provisions of several different countries have to be observed at the same time.

If a company assigns employees to work temporarily in Finland, the employment contract cannot remain unchanged. Finnish law sets a new framework with mandatory provisions that have to be taken into consideration. In addition, the particular situation of the expatriate will have an impact on the employment relationship.

Foreign enterprises seeking to establish a business in Finland may in general adopt one of two basic models. One is to set up a Finnish branch office that belongs to the main company. The other possibility is to establish a legally independent Finnish subsidiary. Both alternatives can be put into practice without undue difficulty.

Finnish labour law comprises a considerable number of interrelated legal Acts, as well as legal principles laid down by the courts. Especially in the details, the results are often surprising for foreigners and have to be taken into account in everyday working life and when drafting employment agreements. It is clear that foreign enterprises often find this rather difficult.

Saksan työoikeus koostuu erilaisista toisiinsa liittyvistä erikoislaeista sekä tuomioistuinten kehittämistä periaatteista. Tämän sääntelykokonaisuuden yksityiskohdat voivat olla ulkomaiselle yritykselle yllättäviä. Niiden huomioon ottaminen on kuitenkin välttämätöntä sekä työkäytännössä että työsopimuksia laadittaessa.