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Labour Law Remote work – securely flexible?
Allowing employees to work location-independently is one way of engaging good specialists on today’s labour market. On one hand, it’s a flexible and appealing
Brexit: VAT and Customs A no-deal Brexit
This Briefing Paper provides insight into the latest VAT and Customs developments for both importers and exporters of goods and services in a ‘no-deal’
E-commerce Untapped opportunities for Estonian online sellers
Goods and services are purchased constantly online in Estonia, yet our online retailers have untapped potential – we are lagging a bit behind the European
E-commerce taxation New rules on VAT will simplify e-commerce
The European Union has adopted new rules on VAT that will simplify and facilitate e-commerce. The rules will come into effect in full on 1 January 2021, but
VAT Who will gain from the change in the threshold for registration as VAT payer?
Who will gain from the change in the threshold for registration as VAT payer?
Value added tax Changes in Value Added Tax Act concerning company cars
Another change has been made to the Value Added Tax Act, under which, starting 1 December of this year, only 50% of the input VAT on cars and car-related
Value added tax Voluntary imposition of VAT on an immovable
The Value Added Tax Act sets forth four categories of goods or services on which a taxable person can voluntarily impose VAT. In general these cases involve
Value added tax Special procedure for imposing VAT on electronically-supplied services
Until the beginning of 2015, the procedure set forth in Section 43 of the VAT Act for imposing VAT on electronically supplied services applies only to
Valeue added tax Term 'own use of a passenger car' is retired
1 December saw an amendment to the Value-Added Tax Act enter force that does away with the term “sõiduauto omatarve” (own use of a passenger car). With a
Tax changes Key changes in taxation in 2014 and 2015
During 2014 a number of tax changes have taken place and in 2015, key tax changes in a number of fields lie ahead.
Income tax exemptions New procedures for enabling tax exemptions
Starting on 10 February 2015, all circumstances that enable a company to make income tax-exempt disbursements to shareholders or partners in the future must be
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