The Finnish Tax Administration has published new English-language guidance on the Taxation of cross-border commuters under the Nordic Tax Treaty. While the treaty covers Denmark, the Faroe Islands, Finland, Iceland, Norway, and Sweden, the guidance covers Finland's neighboring countries of Norway and Sweden in particular. --- 1 Introduction This guidance concerns the rules set for cross-border commuters in the Nordic tax treaty (26/1997) and the effects these rules have on the tax assessment of an individual who works in a border municipality. The provision on cross-border commuters can be applied to wage income if the individual in question lives in...