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Estonia · Law · SE

277

Law on the Ratification of the Agreement between the Government of the Republic of Estonia and the Government of the Socialist Republic of Vietnam on Avoiding Double Taxation with Income Taxes and Preventing Tax Evasion and the Protocol Attached thereto

avaldatud riigiteatajasEstonia· Riigikogu· ET

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12 September 2016

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AVALDATUD_RIIGITEATAJAS

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19 October 2016

Summary

Lepinguga luuakse soodsamad tingimused riikidevahelisteks investeeringuteks ning inimeste, kaupade ja teenuste vabaks liikumiseks. Topeltmaksustamise vältimise lepingute eesmärk on soodustada investeeringuid, näiteks piirab leping riigi õigusi maksustada teise lepingupoole residentide tulu. Samuti ei tohi riik oma kodanikke maksustada soodsamalt kui teise riigi kodanikke. Leping hoiab ära topeltmaksustamine, mis võib tekkida kahe riigi seaduste koosmõjul.

Machine translation from Estonian. The official text remains authoritative.

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Lõpptekst bdoc

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