537
Eesti Vabariigi valitsuse ja Kirgiisi Vabariigi valitsuse vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise tõkestamise lepingu ratifitseerimise seadus
Introduced
6 November 2017
Last action
20 December 2017 · Accepted
Status
AVALDATUD_RIIGITEATAJAS
Sponsors
Mihhail Stalnuhhin, Vabariigi Valitsus
Subjects
Discovery layer
Source updated
20 December 2017
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. Lepingus sätestatud vastastikuse teabevahetuse kohustus loob lisavõimalusi maksupettuste tõkestamiseks.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
6 November 2017
AVALDATUD_RIIGITEATAJAS
Source: SE
20 December 2017
Accepted
Votes
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Documents
29 official files
Lõppteksti lisa
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Lõppteksti lisa
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Lõpptekst
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Lõppteksti lisa (ingl)
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Vabariigi Presidendi otsus
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Vastuvõetud seadus bdoc
bdoc · ET · 20 December 2017
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Kaaskiri Vabariigi Presidendile
pdf · ET · 20 December 2017
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Vastuvõetud seadus
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Eelnõu lisa
pdf · ET · 18 December 2017
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Eelnõu lisa
pdf · ET · 18 December 2017
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Eelnõu
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Seletuskiri
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Leping inglise keeles
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Leping eesti keeles
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Leping bdoc
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Algtekstid bdoc
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EIS teade
txt · ET · 6 November 2017
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Sponsors
- Mihhail Stalnuhhin · 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 Kirgiisi Vabariigi valitsuse vahelise tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise tõkestamise lepingu ratifitseerimise seadus · 537 · EE
- Identifier matchPROJECTS_FROM
Same estonia record 2e85f535-e83c-47c4-86dd-a37fb3f608d4 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/2e85f535-e83c-47c4-86dd-a37fb3f608d4/
- Open data entity: https://api.riigikogu.ee/api/volumes/2e85f535-e83c-47c4-86dd-a37fb3f608d4
- estonia · 2e85f535-e83c-47c4-86dd-a37fb3f608d4 · source updated 20 December 2017