{"version":"1.0","provider_name":"Leinonen Estonia","provider_url":"https:\/\/leinonen.eu\/est\/et\/","author_name":"Leinonen Estonia","author_url":"https:\/\/leinonen.eu\/est\/et\/news\/author\/leinonen-estonia\/","title":"Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse &#8211; Leinonen Estonia","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"vAR69I9BK9\"><a href=\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/\">Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/leinonen.eu\/est\/et\/news\/kontsernisisesed-laenud-voivad-kaasa-tuua-maksukohustuse\/embed\/#?secret=vAR69I9BK9\" width=\"600\" height=\"338\" title=\"&#8220;Kontsernisisesed laenud v\u00f5ivad kaasa tuua maksukohustuse&#8221; &#8212; Leinonen Estonia\" data-secret=\"vAR69I9BK9\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n<\/script>\n","description":"Kontsernisiseste laenude puhul on j\u00e4tkuvalt t\u00e4htis, et laen antaks intressiga, mis vastab turutingimustele. Madalama intressiga (siirdehindade j\u00e4rgimata j\u00e4tmine) laenu andmine v\u00f5ib kaasa tuua laenu andmisest saamata j\u00e4\u00e4nud intressi tulumaksuga maksustamise. Juhul kui laen antakse t\u00fctarettev\u00f5ttelt v\u00e4lisriigi emaettev\u00f5ttele, v\u00f5ib tulumaksuga maksustamise risk tekkiga kogu laenusumma ulatuses. Kogu laenu tulumaksuga maksustamine 2018. aastal j\u00f5ustuva TuMS \u00a7 502 [&hellip;]"}