9-juin-2022
Français
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
25-May-2021
English
15-janvier-2021
Français
L'Estonie a déposé son instrument de ratification de l'Instrument multilatéral (ou IM), qui couvre désormais plus de 1700 conventions fiscales, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et l'érosion de la base d'imposition et le transfert de bénéfices par les entreprises multinationales. Pour l'Estonie, l'IM entrera en vigueur le 1er mai 2021.
15-October-2019
English, PDF, 1,114kb
This country note explains how Estonia taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.
14-February-2019
English
29-June-2018
English
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.
12-April-2018
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
4-April-2018
English
4-April-2018
English
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.
28-March-2017
English
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.