ServicesCOMPANIES ServicesFAMILY BUSINESSES AND ENTREPRENEURS ServicesPRIVATE INDIVIDUALS ServicesASSOCIATIONS AND FOUNDATIONS Jere HjeltTaxation relating to Trusts in Finland Ilkka HanhirovaTaxation of pension income in cross-border circumstances in Finland Ilkka HanhirovaChanges on the taxation of foreign key employees in Finland Ilkka HanhirovaFinnish taxation of employee share plans in cross-border situations