The Finnish Tax Administration has published an updated guide (instruction) on the Elimination of International Double Taxation in Corporate Taxation. The latest version of the guide is dated 1 August 2024 and replaces the prior guide dated 1 October 2020. The guide provides guidance on the occurrence of double taxation and the applicable regulations, the different methods for the elimination of double taxation, the required tax procedures and reporting, and the Alleviation of international double taxation through MAP. Updates include additional details on the definition of income received from a foreign country, an added note on the application of the...