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Key changes in tax legislation in the Nordic Baltic region in 2021
Tax Key changes in tax legislation in the Nordic Baltic region in 2021
In the beginning of the year, several tax changes were introduced in Nordic-Baltic region. In addition we shall highlight tax rates applicable in the Nordic-Baltic region as of 2021.
1 min read | 21 May 2021
Key changes in taxation of temporary agency work came into force
Tax Key changes in taxation of temporary agency work came into force
Based on the rules in force until the end of 2020, Estonia was entitled to tax wages of non-residents starting from day one if the entity making the payment was located in Estonia. If the payer was located abroad, , the right of taxation in Estonia arose only if the employee had been in Estonia for the purpose of employment for 183 days.
Urzula Välb
Urzula Välb
| 17 Feb 2021
Taxation of the digital economy still unclear
Digital taxation Taxation of the digital economy still unclear
International commerce is increasingly digital. But the global taxation system is still aimed at traditional “brick and mortar” needs. The action plan of the OECD’s package of measures to combat base erosion and profit shifting (BEPS) acknowledges the need for modernisation. This has been partly achieved after the BEPS Action Plan was released in October 2015.
Kristjan Järve
Kristjan Järve
| 06 Sep 2018
Landmark German ruling points up challenges of international tax law
Cross-border taxation Landmark German ruling points up challenges of international tax law
Landmark German ruling points up challenges of international tax law
Kristjan Järve
Kristjan Järve
| 14 Jun 2016