Entities that pay dividends to their parent companies have been struggling for years with documentation challenges when attempting to confirm their right to apply for withholding tax exemption. In Explanations concerning the beneficial owner clause published on July 3, the Minister...

When applying Estonian CIT, the question arises as to whether remuneration for the redemption of shares financed from pre-lump sum profits should be treated as hidden profit. This is not an abstract issue – it affects many entities that accumulated significant reserve capital before...

Why TP obligations for 2024 matter for businesses The upcoming autumn marks the need to fulfil transfer pricing obligations for 2024. Businesses are required to prepare the Local Transfer Pricing Documentation (Local File) for 2024 and keep in mind the upcoming deadlines relating...

Breakthrough judgment on contributions on foreign income case, invalidating health insurance contributions on income from foreign transparent companies.

Estonian CIT – announcement of changes in regulations The Ministry of Finance has published a draft amendment to the regulations governing income tax. One of the key areas of the amendment is Estonian CIT. The new regulations provide for both solutions that increase the tax burden...

Project on determining permanent establishment in the platform economy sector, ensuring correct tax compliance across the EU.

International project on VAT taxation of returnable packaging in the EU, addressing complexities related to intra-EU movements, registration, and tax compliance.

Important ruling by the Supreme Administrative Court on the "tax carousel", confirming the need for tax authorities to prove the taxpayer's conscious involvement in fraud.

MDDP supported a renewable energy client in constructing eight wind farms, ensuring compliant cost allocation, tax efficiency, and risk management.

MDDP supported a renewable energy client in constructing eight wind farms, ensuring compliant cost allocation, tax efficiency, and risk management.

MDDP supported a renewable energy client in constructing eight wind farms, ensuring compliant cost allocation, tax efficiency, and risk management.

Input VAT and vPPA: Court confirms the right to fully deduct input VAT on CfD transactions and renewable energy certificates for e-commerce businesses.

Input VAT and vPPA: Court confirms the right to fully deduct input VAT on CfD transactions and renewable energy certificates for e-commerce businesses.

CIT 2026 on the horizon – get ready for changes On September 16, 2025, a draft bill amending the Personal Income Tax Act, the Corporate Income Tax Act, and certain other acts appeared on the Government Legislative Centrewebsite. In addition to extensive amendments to PIT, which we...

Gold all doth lure, Gold doth secure all things. Alas, we poor! – wrote a German poet long ago. Today, this line acquires a new meaning, as gold itself becomes the subject of a tax dispute. Except this time, the case is not about bullion or coins, but about “gold” from...