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 liable to tax) or nonresidents (liable to tax, but with restrictions). Residents, having unlimited tax li…