379
Maksualase teabevahetuse seaduse, maksukorralduse seaduse ja tulumaksuseaduse täiendamise seadus
Introduced
12 February 2024
Last action
10 April 2024 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Annely Akkermann, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
10 April 2024
Summary
Eelnõuga võetakse üle ELi direktiiv, millega muudetakse kehtivat direktiivi (raamatupidamisdirektiivi muudatus), mis paneb hargmaistele kontsernidele kohustuse avalikustada makstud tulumaksusummad ning sellealast taustateavet riikide lõikes. Direktiivi ülevõtmistähtaeg oli 22. juuni 2023. Direktiiviga soovitakse hargmaiste kontsernide tegevust muuta läbipaistvamaks ja võidelda maksudest kõrvalehoidumise vastu globaalsel tasandil. Muudatus paneb teatud liiki suurkontsernidele kohustuse avalikustada tulumaksualast teavet eraldi aruandes. See puudutab Euroopas tegutsevaid hargmaiseid kontserne, kelle kogutulu kahel järjestikusel aruandeaastal ületab 750 miljonit eurot. Kuna Eestis on selliste ettevõtete arv väike ja nad juba esitavad samasisulist aruandlust maksu- ja tolliametile, siis tekitaks eraldi aruande loomine raamatupidamise seaduse kaudu siin sisuliselt topeltaruandluse. Seetõttu on otstarbekam lahendada direktiivi ülevõtmine maksuseadusandluse muudatuste kaudu, andes maksuhaldurile volitused neile juba laekunud aruannete avalikustamiseks veebis.
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Timeline
12 February 2024
AVALDATUD_RIIGITEATAJAS
Source: SE
10 April 2024
Accepted
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Documents
31 official files
Lõpptekst
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Lõpptekst
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Lõpptekst asice
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Vabariigi Presidendi otsus
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Vabariigi Presidendi otsus asice
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Vastuvõetud seadus asice
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Kaaskiri Vabariigi Presidendile
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Vastuvõetud seadus
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Eelnõu
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Seletuskiri
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Seletuskirja lisa 4 (kooskõlastustabel)
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Seletuskirja lisa 3 (direktiivi EL 2021/2101 vastavustabel)
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Eelnõu
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EIS teade
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Sponsors
- Annely Akkermann · 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 · Maksualase teabevahetuse seaduse, maksukorralduse seaduse ja tulumaksuseaduse täiendamise seadus · 379 · EE
- Identifier matchPROJECTS_FROM
Same estonia record b7f7eef5-fa6c-41f3-abe7-80535b79e413 projected from PoliticalRepo EE row.
Maksualase teabevahetuse seaduse, maksukorralduse seaduse ja tulumaksuseaduse täiendamise seadus
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.riigikogu.ee/tegevus/eelnoud/b7f7eef5-fa6c-41f3-abe7-80535b79e413/
- Open data entity: https://api.riigikogu.ee/api/volumes/b7f7eef5-fa6c-41f3-abe7-80535b79e413
- estonia · b7f7eef5-fa6c-41f3-abe7-80535b79e413 · source updated 10 April 2024