haku: @indexterm tax reform / yhteensä: 104
viite: 29 / 104
| Tekijä: | |
| Otsikko: | Corporate tax reform in Estonia |
| Lehti: | Baltic Review
1998 : VOL. 18, p. 25 |
| Asiasana: | ECONOMICS ESTONIA TAX REFORM |
| Kieli: | eng |
| Tiivistelmä: | Under contemplation currently in Estonia is the abolition, as from the next year of the corporate income tax (at least in its present form). The promoter of the idea is the Reform Party, a member of the present ruling coalition. The above idea constitutes a principled change in tax ideology. Instead of taxation of income of the legal entities, taxable will be part of their expenses. Legal entities registered in Estonia will be tax-liable only provided they distribute the profit, and only provided they perform operations that can be treated as hidden distribution of profits. |
SCIMA