The Finish tax administration has published updated guidance concerning the payment of interest on withholding tax refunds. In general, Finland will pay interest on withholding tax refunds at a rate equal to the reference interest rate minus 2%, with a minimum rate of 0.5% (current reference rate is 0%, so 0.5% rate applies). The updated guidance notes that from 2017, the time limit for a refund to be claimed is three years from the end of the calendar year in which the tax is charged, while prior to 2017 the time limit is 5 years. In addition, from 2017 the...