The Finnish Tax Administration has published new guidelines regarding the taxation of dividend, interest, and royalty income received from Finland by persons with limited tax liability in Finland, which generally include foreign natural and legal persons. The first guide provides an overview of the meaning of limited tax liability, taxation under the Withholding Tax Act, and the application of tax treaties and EU law, as well as specific sections on dividends, interest, and royalties. The second guide is focused on the actual withholding tax procedure and obligations of the payer, including an overview of the general procedures, specific sections on...