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Finland Publishes New Guidance on Relief for International Double Taxation

|Approved Changes|Finland
Finland

The Finnish Tax Administration has published new English-language guidance on Relief for international double taxation, which covers the provisions of Finland's in-force tax treaties and the methods of giving relief from double taxation.

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1 Introduction

Under the provisions of the Finnish act on income taxation (tuloverolaki 1535/1992), taxpayers may either be residents (generally liabl…

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