Estonie

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2) - Inclusive Framework on BEPS: Action 14

L'Estonie dépose son instrument de ratification de la Convention Multilatérale BEPS

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.

Taxing Energy Use: Key findings for Estonia

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.

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

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.

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

Global Forum on Transparency and Exchange of Information for Tax Purposes: Estonia 2018 (Second Round) - Peer Review Report on the Exchange of Information on Request

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.

Tax and Skills: Key findings for all countries

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.