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By Sari Laaksonen, Leena Romppainen
On 30 March 2011, the Central Tax Board gave a preliminary ruling (KVL 21/2011) stating that dividends paid from Finland to a Norwegian investment fund were not subject to tax at source, because the corresponding income is tax exempt for Finnish investment funds.
By Stanislav Rumyantsev
The Russian Federal Law on Mediation entered into force on 1 January 2011, and the first case was quick to follow. Last Friday, the Omsk District Commercial Court approved the first mediation agreement in a corporate dispute, breaking fresh ground in the annals of the Russian dispute resolution system.
The global financial crisis has had a significant influence on the Nordic M&A market. In the first half of 2009, M&A activity with Nordic involvement totalled EUR 19.7 billion. That is 62 per cent lower than in the first half of 2008.
By Juha Surve
In the beginning of October 2009, the revised Takeover Rules drafted by the Swedish Industry and Commerce Stock Exchange Committee and Stockholm Stock Exchange came into force in Sweden.
By Marko Hentunen, Jouko Huhtala
Although the Supreme Court of Finland has issued only one judgment relating to arbitration since 1999, the court is currently considering two such cases and it is expected that judgments in both cases will be issued in the next few months.