Surely there must be an actual maximum amount of days he can be in Finland before he is liable to pay Finnish taxes? If so it should be relatively clear cut, he either has or hasn’t been in Finland enough to be liable.
In the UK there is a limit (I don’t recall how many days it is), amongst other criteria that would render someone liable to pay UK income tax.
There is a limit and quite clearly JML has spend too much time in Finland.
(if you enter 11.55PM or leave 00.10AM both of those days will be counted, even 1 minute is full day here)
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