English, PDF, 232kb
This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system
These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.
The Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) published today nine peer review reports assessing compliance with international standards on tax transparency.
English, PDF, 588kb
This note describes the taxation of energy use in Estonia. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).
English, PDF, 394kb
The tax-to-GDP ratio in Estonia increased by 0.8 percentage points, from 33.9% in 2015 to 34.7% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.
These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.
These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.
English, PDF, 513kb
This country note provides an environmental tax and carbon pricing profile for Estonia. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.