Laura Peni is a Helsinki-based Senior Associate in Roschier’s Tax & Structuring practice, focusing especially on complex tax litigation, tax audit and advance ruling proceedings. She is also regularly involved in tax planning and structuring assignments related to mergers and acquisitions, her experience including e.g. advising on tax aspects relating to industrial and real estate transactions as well as private equity and investment fund structures.
During her time at Roschier Laura has worked also at the Stockholm office in spring 2015. Prior to joining Roschier in 2013 Laura worked for a major auditing firm.
Laura Peni’s experience includes advising:
- A number of Finnish and multinational companies in complex tax audit and litigation proceedings related to e.g. anti-avoidance and transfer pricing disputes as well as taxation of dividends distributed by expert organizations;
- One of the largest Nordic private equity firms in the first Finnish landmark case regarding taxation of carried interest. The Supreme Administrative Court confirmed (by not granting a leave to appeal to the Tax Recipients’ Legal Services Unit) the Helsinki Administrative Court decision that carried interest received by Finnish partners of the private equity firm should be taxed as capital income and not as earned income paid for their work contribution as employees. The case (together with a precedent-setting decision in KVL:51/2016 concerning a new, “plain vanilla” fund structure) will likely have a significant impact on the relevant taxation practices;
- Barona Group Oy in structuring of both the acquisition of the majority stake in Opteam and the sale of the majority stake in Forenom to CapMan Buyout X fund;
- Software Technology Co., Ltd. in tax and structuring matters related to its EUR 64 million acquisition of Rightware Oy from Inventure Fund Ky, Nexit Infocom LP, Visteon Global Electronics Inc., Finnish Industry Investment, the management of Rightware, and a number of private sellers;
- Vaaka Partners Oy in structuring of the acquisition of the majority stake in Molok Oy;
- Trevian Asset Management in tax issues related to real estate funds and investments, including planning of both acquisition and sale structures as well as pre- and post-transaction structures.
Ernst & Young, Tax Advisor (2011-2013)
Member of the Finnish Bar Association
Member of the International Fiscal Association (IFA)
Member of the Finnish Tax Experts’ Association (SVA)
“Carried interest -tuoton verotus viimeaikaisen oikeuskäytännön valossa” (Taxation of carried interest in the light of recent case law), co-author Mika Ohtonen, Verotus 3/2017
“Aineettomien oikeuksien verokannustin, TEM Raportteja 32/2012” (An IPR tax incentive report prepared for the Finnish Ministry of Employment and the Economy), co-author Tomi Viitala, 2012
University of Helsinki, LL.M. (2011)
English, Finnish, Swedish