ServicesCOMPANIES ServicesFAMILY BUSINESSES AND ENTREPRENEURS ServicesPRIVATE INDIVIDUALS ServicesASSOCIATIONS AND FOUNDATIONS Ilkka HanhirovaTaxation of pension income in cross-border circumstances in Finland Katariina KariTaxation of employment income of foreign employees in Finland Ilkka HanhirovaChanges on the taxation of foreign key employees in Finland Katariina KariForeign Employer’s Representative for Posted Workers in Finland