The Finnish parliament has reportedly passed legislation to amend and harmonize the statute of limitations across the various tax regimes, including for withholding tax refund claims. Regarding tax assessments, the statute of limitations for an adjustment that would benefit the taxpayer is reduced from five year to three years. For adjustments that would disadvantage the taxpayer, the statute of limitations is four to six years depending on the nature of the cause for adjustment. Regarding claims for withholding tax refunds on dividends, interest or royalties paid to non-residents, the statute of limitations for a claim is reduced from five years...