Financial transactions in transfer pricing. What to watch out for to avoid errors and penalties?
Financial transactions in transfer pricing: what to watch out for to avoid mistakes and penalties? We invite you to read the article by MDDP experts.
Business valuation – how to determine a company’s value step by step
Learn how to carry out a professional business valuation. Discover the methods, stages and key factors that influence your company’s value.
Choosing the Estonian CIT and the delayed signing of the financial statement – Ministry of Finance softens its approach
Change of taxation form to Estonian CIT A company may opt for Estonian CIT taxation during the tax year, provided that it closes its accounting books and prepares financial statements in accordance with the Accounting Act on the last day of the month preceding the first month of lump-sum taxation. In practice, the tax authorities…
Did the Supreme Administrative Court grant a VAT exemption for erotic performances?
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.
Tax after leaving the Estonian CIT – how does the lump sum tax on company income work? New interpretation by the Director of the National Tax Information Service 2025
The departure of the Estonian CIT has led to a number of concerns being raised among entrepreneurs. Following the termination of the lump-sum tax on corporate income, what is the subsequent course of action for the tax? When does the tax obligation arise and how can costly mistakes be avoided? The answers are provided by…
CJEU judgment in the Xyrality case C-101/24 – Is the platform liable for VAT?
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.
WHT explanations – have holding companies finally been understood in terms of withholding tax?
WHT explanations – have holding companies gained understanding in withholding tax? What is the opinion of MDDP experts?
Estonian CIT and bond purchases – hidden risk of losing the right to a lump sum regime
Estonian CIT conditions One of the conditions of Estonian CIT is the appropriate structure of the company’s revenues. Passive income may not exceed 50% of total income. Passive income includes, in particular, income from receivables, interest, sureties, guarantees, copyrights, industrial property rights, as well as the sale and exercise of rights arising from financial instruments.…
Hidden gains in the draft amendment for 2026 – what may change in Estonian CIT?
The draft amendment to the income tax laws of September 16, 2025, provides for changes in the regulations concerning the lump sum tax on company income. The recent amendment to the definition of “hidden profits” has generated significant controversy, as it effectively determines which benefits between a company and its shareholders are subject to additional…
Last chance to prepare the 2024 Local File!
Local File 2024: discover why the reliable preparation of transfer pricing documentation and consistency with the Transfer Pricing Regulation (TPR) are essential for tax security.