The Finnish tax authority has published English-language guidance on the taxation of domestic and foreign investment funds and special investment funds. This includes the criteria for tax exemption and the taxpayer's obligation to provide information, in view of the amended provisions on investment funds in the Income Tax Act and the Act on the Taxation of Nonresidents' Income entering into force on 1 January 2020. This guidance also briefly discusses the taxation of foreign investment funds that do not qualify for tax exemption under the Income Tax Act. The General overview of the guidance is as follows: General The provisions...