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Estonia


  • 7-June-2019

    English

    Transfer Pricing Country Profiles

    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.

  • 11-April-2019

    English, PDF, 463kb

    Taxing Wages: Key findings for Estonia

    The tax wedge for the average single worker in Estonia decreased by 2.5 percentage points from 39.0 in 2017 to 36.5 in 2018. The OECD average tax wedge in 2018 was 36.1 (2017, 36.2).

  • 14-February-2019

    English

    Making Dispute Resolution More Effective - MAP Peer Review Report, Estonia (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
  • 5-December-2018

    English, PDF, 412kb

    Revenue Statistics: Key findings for Estonia

    The tax-to-GDP ratio in Estonia decreased by 0.7 percentage points, from 33.7% in 2016 to 33.0% in 2017. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.0% to 34.2% over the same period.

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  • 17-September-2018

    English, PDF, 123kb

    Effective carbon rates: Key findings for Estonia

    This country note for Estonia provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 29-June-2018

    English

    Estonia joins the Multilateral Instrument and the United Kingdom deposits ratification instrument

    Estonia becomes the 82nd jurisdiction to join the MLI. Estonia’s signature follows the signatures by Kazakhstan, Peru and the United Arab Emirates earlier this week. JAlso today, the United Kingdom deposited its instrument of ratification for the Multilateral Instrument with the OECD.

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  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Estonia

    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

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  • 4-April-2018

    English

  • 4-April-2018

    English

    Global Forum issues tax transparency compliance ratings for nine jurisdictions as membership rises to 150

    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.

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  • 14-February-2018

    English, PDF, 588kb

    Taxing Energy Use 2018: Key findings for Estonia

    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).

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