Estonia Tax News
Abolition of income tax reform and other tax measures adopted
Treaty between Estonia and Greece enters into force
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Postponement of tax reform measures
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Treaty between Estonia and Bulgaria signed
Potential abolition of income tax reform and other tax measures considered
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Protocol to treaty between Netherlands and Estonia signed and details
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Estonian "white list" expanded to include Georgia and Singapore
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Treaty between Estonia and India – negotiations
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Treaty between Estonia and Isle of Man initialled
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
The income tax treaty betweenSingapore-Estonia, which was signed on 18 September 2006, entered into force on 27 December 2007 and applies from 1 January 2008. The treaty was concluded in the Estonian and English languages, both texts being equally authentic. In the case of divergence of interpretation, the English text prevails. The treaty generally follows the OECD Model Convention
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Unify Your Processes
Simplify Compliance
Empower Your Team