The Finish tax administration published a guidance named A57/200/2015 on 15 April, 2015 regarding the application of the Finland– United States FATCA Model 1A Agreement (2014), which entered into force on 20 February 2015.
According to guidance financial institutions and their advisors with details on the reporting duties they need to fulfil in order to be compliant with the FATCA agreement. In addition, it explains the information that customers are obliged to provide to financial institutions.