Estonian Tax Alerts 2010

Should you be interested in receiving the PwC Estonian Tax Alerts by e-mail, please e-mail to tallinn@ee.pwc.com, with “subscription Estonian Tax Alerts”.

Tax alerts from previous years: 2009

Tax Alert, February 2010

LEGISLATION

• Isle of Man, Macedonia, Israel and Azerbaijan added to the "white list"
• Changes in tax treatment of payments from equity
• Changes to the Intrastat Reporting

 OTHER INFORMATION

• Publication "Guide to doing business and investing in Estonia”
• Tax research competition 2010
• Estonian tax authorities opened a new website assisting individuals declaring their income
• Our people

PDF 85 KB

Tax Alert, January 2010

NEW TAX TREATIES

• Tax treaties with Macedonia, Isle of Man and Israel as well as new protocol to the treaty with Netherlands have become effective as of 2010

TAX LEGISLATION

• The minimum monthly tax base for social tax calculation remains unchanged
• The new cross-border VAT refund system
• The Land Tax Act amended

CASE LAW

• Case No 3-4-1-25-09: Overly high state fee may be unconstitutional
• Case No 3-3-1-72-08: The concept of income was specified

OTHER USEFUL INFORMATION

• New global website on EU direct taxation

PDF 84 KB