The Finnish Supreme Administrative Court recently issued an important decision KHO 2011:911 regarding the effect of the restriction period i.e., the period during which the employee is not able to dispose of the shares on the valuation of employee share rewards in a situation when there has been a significant decline in the share price [...]Related posts:Finland: Court and Employee Use of Frequent Flyer PointsIreland: 2010 Share Scheme Reporting DeadlineIreland: Further Clarifies Taxation of Share-Based Remuneration