implements changes to Merger Directive The Finnish parliament enacted on 29 December 2006 the law implementing the changes to the EC Merger-Directive brought about by Directive 2005/19/EC. The main features of the Finnish changes, that took effect as of 1 January 2007, are summarized below. Introduction of partial division (split off) As required by the Directive, the Finnish tax-neutral re-organization provisions now include the possibility for a partial division, whereby the splitting company is not dissolved, but continues to exist, and merely transfers part of its assets and liabilities, constituting one or more branches of activity, to another company by...