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Tax Policy of Estonia in the Framework of the EU Integration

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Tax Policy of Estonia in the Framework of the EU Integration Tax Policy of Estonia in the framework of the EU Integration Tax Policy of Estonia in the framework of the EU Integration Thesis to obtain the degree of Doctor from the Erasmus University Rotterdam by command of the Rector Magnificus Prof. dr S.W.F. Lambert and according to the decision of the Doctorate Board The public defence shall be held on Thursday 29 September 2005 at 13:30 hrs by Aiki Kuldkepp Doctoral Committee Promotors: Prof. mr. drs. H.P.A.M. van Arendonk and Prof. dr. M.P. van der Hoek Other members: Prof. dr. A.Purju Prof. dr. H.A. Kogels Prof. mr. M.J.W.M. Ellis Table of contents Introduction ..............................................................................................................................1 Some historical facts about Estonian accession to the EU.............................................................1 Objectives of the research ..............................................................................................................2 Outline of the research ...................................................................................................................2 1 Tax policy of Estonia..........................................................................................5 1.1 Overview of Estonian tax policy since 1990........................................................5 1.1.1 Introduction of tax system after regaining independence.....................................5 1.1.2 Introduction of flat rate income tax......................................................................5 1.1.3 Abolition of corporate tax on reinvested profits...................................................5 1.1.4 New laws on VAT and excises to harmonise them with EU rules.......................6 1.2 Tax level and tax structure developments ............................................................6 1.2.1 Total tax burden....................................................................................................6 1.2.2 Tax structure.........................................................................................................7 1.2.2.1 Overall tax mix.....................................................................................................7 1.2.2.2 Mix of direct and indirect taxes............................................................................8 1.2.3 Tax revenue ratios ................................................................................................8 1.3 Value Added Tax................................................................................................10 1.3.1 The main features of the VAT system................................................................10 1.3.2 Definition of the tax base ...................................................................................10 1.3.2.1 Scope and territorial application.........................................................................10 1.3.2.1.1 Scope of VAT.....................................................................................................10 1.3.2.1.2 Territorial application of VAT ...........................................................................10 1.3.2.2 Taxable persons..................................................................................................10 1.3.2.3 Taxable transactions...........................................................................................11 1.3.2.3.1 Supply.................................................................................................................12 1.3.2.3.2 Supply of goods..................................................................................................12 1.3.2.3.3 Supply of services ..............................................................................................12 1.3.2.3.4 Importation of goods and services......................................................................13 1.3.2.4 Place of taxation .................................................................................................13 1.3.2.4.1 Goods .................................................................................................................13 1.3.2.4.2 Services ..............................................................................................................13 1.3.2.5 Chargeable event and chargeability of tax .........................................................14 1.3.2.6 Taxable amount ..................................................................................................15 1.3.2.7 Exemptions.........................................................................................................17 1.3.2.7.1 Domestic exemptions .........................................................................................17 1.3.2.7.2 Option for taxation .............................................................................................18 1.3.2.7.3 Exemption on importation..................................................................................18 1.3.2.7.4 Exemption on exportation ..................................................................................18 1.3.2.8 Deductions..........................................................................................................18 1.3.2.9 Persons liable for payment of the tax .................................................................19 1.3.2.10 Special schemes..................................................................................................19 1.3.2.11 Administrative obligations .................................................................................20 1.3.2.11.1 Compulsory registration.....................................................................................20 1.3.2.11.2 Possibility for group registration........................................................................20 1.3.2.11.3 Submitting a return.............................................................................................20 1.3.3 Tax rates .............................................................................................................21 1.4 Taxation of income.............................................................................................21 1.4.1 The main features of income taxation ................................................................21 1.4.1.1 Jurisdictional criteria ..........................................................................................22 v Table of Contents 1.4.1.2 Corporate taxation ..............................................................................................23 1.4.1.3 Tax rates .............................................................................................................25 1.4.2 Taxation of corporate income.............................................................................28 1.4.2.1 Taxation of dividends and other profit distributions ..........................................28 1.4.2.2 Taxation of other transactions ............................................................................29 1.4.2.3 Taxation of fringe benefits .................................................................................30 1.4.2.4 Taxation of gifts, donations and reception expenses..........................................31 1.4.2.5 Taxation of expenses not related to business .....................................................32 1.4.2.6 Taxation of other payments not related to business ...........................................33 1.4.2.7 Taxation of interest income................................................................................33 1.4.2.8 Transfer pricing ..................................................................................................33 1.4.3 Taxation of non-residents’ income.....................................................................33 1.4.3.1 Taxation of permanent establishment of a non-resident.....................................34 1.4.4 Taxation of income of legal persons located in low tax rate territories..............35 1.4.5 Taxation of income of individuals......................................................................38 1.4.5.1 Taxation of dividends .........................................................................................39 1.4.5.2 Taxation of pensions ..........................................................................................39 1.4.5.3 Tax exemptions ..................................................................................................40 1.4.5.4 Deductions..........................................................................................................42 1.4.6 Issues of double taxation ....................................................................................44 1.4.6.1 Elimination of domestic double taxation of dividends.......................................44 1.4.6.1.1 Dividends received by individuals from Estonian companies............................44 1.4.6.1.2 Dividends received by resident individuals from non-resident companies........44 1.4.6.1.3 Dividends received by resident legal persons from Estonian companies...........45 1.4.6.1.4 Dividends received by non-residents..................................................................45 1.4.6.1.5 Dividends received by resident legal persons from non-resident companies.....45 1.4.7 Neutrality issues .................................................................................................45 1.4.8 International aspects of corporate taxation.........................................................47
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