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Estonia · Law · SE

368

Law on the Ratification of the Agreement between the Government of the Republic of Estonia and the Government of the Islamic Republic of Pakistan on the Avoidance of Double Taxation with Income Taxes and the Prevention of Tax Evasion and Tax Fraud and the accompanying Protocol

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

5 February 2024

Last action

3 April 2024 · Accepted

Status

AVALDATUD_RIIGITEATAJAS

Sponsors

Marek Reinaas, Vabariigi Valitsus

Subjects

Discovery layer

Source updated

3 April 2024

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Summary

The purpose of double taxation agreements is to encourage investment between the contracting countries. A treaty as an international legal act provides investors with greater legal certainty regarding the elements of the tax system regulated by the treaty compared to domestic legislation, as amending a bilateral international agreement generally requires more time than amending domestic legislation. To achieve the objective, the agreement limits the income tax which income source country can impose on the income of residents of another country, ensures equal treatment of persons and eliminates possible double taxation.

Machine translation from Estonian. The official text remains authoritative.

Timeline

  1. 5 February 2024

    AVALDATUD_RIIGITEATAJAS

    Source: SE

  2. 3 April 2024

    Accepted

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Versions

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Documents

28 official files

Lõpptekst asice

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Sponsors

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Sources

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