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. --- 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 liability, are the people who live in Finland, and correspondingly, nonresidents, with limited tax liability, are people living in other countries. Residents are subject to Finnish taxes on the income they...