| http://www.w3.org/ns/prov#value | - cipient is both a resident and citizen of the United States. taxmap/pubs/p901-001.htm#en_us_publink1000219549Finland(p29) Finland Income, other than a pension, paid by Finland, its political subdivisions, statutory bodies, or local authorities to an individual for services performed for the paying governmental body is exempt from U.S. income tax.
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