MDDP Insight

MDDP Insight

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Corporate tax
Green Taxation
Personal Taxes
Tech TAX
Transfer pricing
VAT
Intangible services in withholding tax (WHT)
The CIT Act and the PIT Act contain a list of intangible services, the income from which, as a rule,...
Dividends and beneficial ownership status – the “safe harbour” mechanism in the Minister of Finance's explanations
Entities that pay dividends to their parent companies have been struggling for years with documentation...
Redemption of shares under Estonian CIT
When applying Estonian CIT, the question arises as to whether remuneration for the redemption of shares...
TP Obligations 2024: deadlines, documentation and consequences for taxpayers
Why TP obligations for 2024 matter for businesses The upcoming autumn marks the need to fulfil transfer...
Foreign collective management organizations and WHT
One of the issues addressed in the explanatory notes of the Ministry of Finance of July 3, 2025, is the...
Estonian CIT – announcement of changes in regulations
The Ministry of Finance has announced modifications to the regulations concerning Estonian CIT. On September...
Family foundations – draft tax changes from 2026
The Ministry of Finance has published draft amendments to the Family Foundation Act, which are to come...
Cash pooling and withholding tax in light of the WHT Explanatory Notes of July 3, 2025 – question without answers
The modern world of finance is dominated by liquidity management. Companies, especially those belonging...
Estonian CIT under scrutiny by tax authorities
The data presented in the Ministry of Finance’s response to a parliamentary question[1] is a warning...
Health insurance contributions on reimbursement of travel expenses for board members appointed by resolution
Reimbursement of travel expenses for board members is, as a rule, exempt from income tax (PIT) and social...
Transfer pricing adjustments and VAT – The Arcomet Case
As part of our series TP and VAT, where we discuss key issues concerning intra-group transactions (Intra-group...
Application of Guidelines to payments to investment funds
The tax Guidelines published by the Ministry of Finance concerning the application of the so-called beneficial...
Excise duty on alcohol used in biocidal products – judgment and implications for the industry
The Voivodship Administrative Court in Gliwice, in a non-final judgment (ref. III SA/Gl 895/24), upheld...
Simple joint-stock company and income tax – what do you need to know?
Since 2021, it has been possible to conduct business activity in the form of a simple joint-stock company...
Estonian CIT versus the decision on support in the Polish Investment Zone – the latest interpretation by the Director of the National Tax Information Service and its significance for entrepreneurs
For many entrepreneurs, Estonian CIT means an opportunity for simplified settlements and greater financial...
Estonian CIT and the employment condition – tax authorities versus the Supreme Administrative Court
Several weeks ago, this blog provided commentary on the Supreme Administrative Court ruling of 15 May...
Practical significance of the explanations of 3 July 2025 concerning WHT in relation to the LTA concept
The tax explanations concerning the application of the beneficial owner (BO) clause significantly clarify...
TPR Profitability – analysis, challenges and finalisation of data for transfer pricing purposes
TPR (Transfer Pricing Report) is a key obligation for taxpayers carrying out transactions with related...
Climate justice in Hague. Has the UN Court opened the path to reparations?
On 23 July 2025, the International Court of Justice (ICJ) issued an advisory opinion concerning the obligations...
The concept of shared personal and asset substance in the new WHT Explanations
The latest explanations issued by the Ministry of Finance on 3 July 2025 regarding withholding tax (hereinafter:...
Estonian CIT and company reorganisations – new protective opinion from the Head of the National Revenue Administration
On 1 August 2025, the Head of the National Revenue Administration issued a protective opinion (ref. DKP16.8082.1.2025),...
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