News
Amendments to study leaves
The new law has a number of explanations and clarifications, but no large and fundamental changes in the field of study leave. It is still…
Transfer pricing is becoming a key topic – does your company have the required documents up to date?
If the transfer price is not the market value, the basis for determining income tax should be the market value – the difference between the…
The land tax must be paid at the latest by 31 March
Land tax is a tax based on the taxable value of land calculated by the Tax and Customs Board on the basis of information received…
When a non-resident is obliged for registration of VAT liability
The VAT liability registration obligation for a non-resident depends on next: the existence of a permanent business establishment; whether the purchaser of goods or recipient…
Negative net assets – company equity alignment law
If the company fails to notify the register of his future plans regarding to equity, or ignores the warning letter or a regulation in full,…
Taxation of income of non-residents natural persons in Estonia
Due to different criteria for determining residency in different countries, in some cases a person must be resident for tax purposes in multiple countries at…
Price discounts applied over a longer period of time
There is no debate when it comes to price discounts applicable upon the moment of sale. Pursuant to § 12 (8) of the Value Added…
What costs are associated with the automobile?
In order to correctly declare VAT input, is important to clarify which kind of costs are related to the automobile and which are not. There…
Leinonen expands Tax Advisory services
Main competencies: General tax consultations and VAT analysis; Tax accounting and declarations, tax planning strategies; Import, export and customs related taxation issues; Assistance in dealing…