Microsoft confirmed the $7.2 billion acquisition of Nokia's handset business will be completed on Friday, April 25,2014. Part of its acquisition of Nokia is the plan to rebrand Nokia Oyj to Microsoft Mobile Oy, as stated in the recently leaked memo to suppliers.
*Oy and Oyj are the Finnish equivalent of a "limited company" and "public limited company", respectively.
The renaming was clearly stated in this paragraph:
"Please note that upon the close of the transaction between Microsoft and Nokia, the name of Nokia Corporation/Nokia Oyj will change to Microsoft Mobile Oy. Microsoft Mobile Oy is the legal entity name that should be used for VAT IDs and for the issuance of invoices."
This memo was discovered by the website, NokiaPowerUserWebsite. See ACTUAL LETTER below: