The Finnish parliament is considering draft Bill HE 136/2020 vp, which was submitted on 1 October 2020. One of the main measures of Bill HE 136/2020 vp provides for the introduction of new rules in the Income Tax Act regarding general and limited tax liability. This includes that persons liable to pay tax on the basis of income include: a person who is resident in Finland during the tax year, a domestic entity, an entity established or registered abroad and whose place of effective management is located in Finland, a joint benefit, and an estate, in respect of income sourced...