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.
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Key changes in tax legislation in the Nordic Baltic region in 2021
Tax
Key changes in taxation of temporary agency work came into force
Tax
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.
Landmark German ruling points up challenges of international tax law
Cross-border taxation
Landmark German ruling points up challenges of international tax law