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Estonia · Law · SE

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Eesti Vabariigi ja Guernsey vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise ja maksupettuste tõkestamise lepingu ratifitseerimise seadus

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

9 December 2019

Last action

12 February 2020 · Accepted

Status

AVALDATUD_RIIGITEATAJAS

Sponsors

Kersti Sarapuu, Vabariigi Valitsus

Subjects

Discovery layer

Source updated

12 February 2020

Summary

Topeltmaksustamise vältimise lepingu eesmärk on soodustada investeeringuid Eesti ja Guernsey vahel. Leping kui rahvusvaheline õigusakt annab investoritele võrreldes riigisisese õigusaktiga suurema õiguskindluse lepinguga reguleeritud maksusüsteemi elementide suhtes, kuna rahvusvahelise lepingu muutmine nõuab rohkem aega kui riigisisese õigusakti muutmine. Eesmärgi saavutamiseks piirab Eesti ja Guernsey vaheline topeltmaksustamise vältimise leping tulumakse, mida tuluallikariik teise riigi residentide tulule võib kehtestada, tagab isikute võrdse kohtlemise ning kõrvaldab võimaliku topeltmaksustamise. Lepinguga luuakse ka vastastikune teabevahetamise kohustus, mis loob lisavõimalusi maksupettuste tõkestamiseks.

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Timeline

  1. 9 December 2019

    AVALDATUD_RIIGITEATAJAS

    Source: SE

  2. 12 February 2020

    Accepted

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Documents

28 official files

Lõpptekst

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  • Lõpptekst

    doc · ET · 20 February 2020

    DownloadOpen at official source

  • Leping (ingl)

    docx · ET · 20 February 2020

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  • Leping

    docx · ET · 20 February 2020

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    asice · ET · 20 February 2020

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    asice · ET · 12 February 2020

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  • Leping (ingl) pdf

    pdf · ET · 16 December 2019

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    docx · ET · 16 December 2019

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    docx · ET · 16 December 2019

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    docx · ET · 9 December 2019

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    pdf · ET · 9 December 2019

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  • Algtekstid bdoc

    bdoc · ET · 9 December 2019

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