368
Eesti Vabariigi valitsuse ja Pakistani Islamivabariigi valitsuse vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise ja maksupettuste tõkestamise lepingu ja selle juurde kuuluva protokolli ratifitseerimise seadus
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
Summary
Topeltmaksustamise vältimise lepingute eesmärk on soodustada investeeringuid lepinguosaliste riikide vahel. Leping kui rahvusvaheline õigusakt annab investoritele võrreldes riigisisese õigusaktiga suurema õiguskindluse lepinguga reguleeritud maksusüsteemi elementide suhtes, kuna kahepoolse rahvusvahelise lepingu muutmine nõuab üldjuhul rohkem aega kui riigisisese õigusakti muutmine. Eesmärgi saavutamiseks piirab leping tulumakse, mida tuluallikariik teise riigi residentide tulule võib kehtestada, tagab isikute võrdse kohtlemise ning kõrvaldab võimaliku topeltmaksustamise.
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Timeline
5 February 2024
AVALDATUD_RIIGITEATAJAS
Source: SE
3 April 2024
Accepted
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Documents
28 official files
Lõpptekst
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Lõpptekst
docx · ET · 12 April 2024
Leping (ingl)
docx · ET · 12 April 2024
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Leping
docx · ET · 12 April 2024
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Lõpptekst asice
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Vabariigi Presidendi otsus
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Vabariigi Presidendi otsus asice
asice · ET · 12 April 2024
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Vastuvõetud seadus asice
asice · ET · 4 April 2024
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Kaaskiri Vabariigi Presidendile
pdf · ET · 4 April 2024
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Seletuskiri
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Eelnõu
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Leping allkirjadega (ingl)
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Leping
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EIS teade
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pdf · ET · 5 February 2024
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pdf · ET · 5 February 2024
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Leping (ingl) docx
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Leping docx
docx · ET · 5 February 2024
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Kaaskiri
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Algtekstid asice
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Sponsors
- Marek Reinaas · plenary-member
- Vabariigi Valitsus · Vabariigi Valitsus · Initiator
Related records
No cross-record relationships stored yet.
Related across the Repo ecosystem
Direct relationships are identifier-backed. Topic context means shared TopicMembership — not a citation and not causation.
Direct relationships
- Legal framework · Eesti Vabariigi valitsuse ja Pakistani Islamivabariigi valitsuse vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise ja maksupettuste tõkestamise lepingu ja selle juurde kuuluva protokolli ratifitseerimise seadus · 368 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 17bb72b0-7731-4aba-9f15-4e4e98fdad3d projected from PoliticalRepo EE row.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/17bb72b0-7731-4aba-9f15-4e4e98fdad3d/
- Open data entity: https://api.riigikogu.ee/api/volumes/17bb72b0-7731-4aba-9f15-4e4e98fdad3d
- estonia · 17bb72b0-7731-4aba-9f15-4e4e98fdad3d · source updated 3 April 2024