385
Eesti Vabariigi ja Mauritiuse Vabariigi vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise ja maksupettuste tõkestamise lepingu ja selle juurde kuuluva protokolli ratifitseerimise seadus
Introduced
10 May 2021
Last action
15 September 2021 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Dmitri Dmitrijev, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
15 September 2021
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 May 2021
AVALDATUD_RIIGITEATAJAS
Source: SE
15 September 2021
Accepted
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Documents
29 official files
Lõpptekst
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Lõpptekst
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Lõpptekst lisa 1
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Vabariigi Presidendi otsus
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Kaaskiri Vabariigi Presidendile
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Seletuskiri
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Leping
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Leping (ingl)
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Leping allkirjadega (ingl)
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Leping allkirjadega
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EIS teade
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Sponsors
- Dmitri Dmitrijev · 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 ja Mauritiuse Vabariigi vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise ja maksupettuste tõkestamise lepingu ja selle juurde kuuluva protokolli ratifitseerimise seadus · 385 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 538e5c64-4592-4302-a4cd-ebcf7e998f31 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/538e5c64-4592-4302-a4cd-ebcf7e998f31/
- Open data entity: https://api.riigikogu.ee/api/volumes/538e5c64-4592-4302-a4cd-ebcf7e998f31
- estonia · 538e5c64-4592-4302-a4cd-ebcf7e998f31 · source updated 15 September 2021