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Estonia
By Priit Lätt, Mari-Liis Avikson
Based on the order from the Estonian Chamber of Notaries, the Centre of Registers and Information Systems of the Ministry of Justice has tailor-made a new info system „e-notary”, which was taken into use on June 1st 2007 and has brought about numerous positive impacts.
By Priit Lätt
On 15 February 2007, Estonian parliament (in Estonian Riigikogu) made amendments to the Taxation Act. Among other amendments, a new advance ruling institution was introduced into legislation. Request for an advance ruling from a tax authority will be made available on 1 January 2008
By Ilmar Straus, Triin Tuulik
In the beginning of 2006 the Estonian Minister of Justice initiated a new activity plan, which sets clear goals in thirteen domains of commercial law based on feedback from entrepreneurs in order to simplify a number of operations and thus increase legal certainty and economic turnover in Estonia.
By Priit Lätt, Rainer Eidemiller
Transfer prices mean the prices of goods and services between transactions with parent companies and subsidiaries or so-called associated companies.
By Birgit Punison
By a recent decision of the European Court of Justice (hereinafter the ECJ)1, Directive 2004/852, granting Estonia a temporary derogation from the common rules for the internal market in electricity and the opening of electricity market, was annulled.
By Melika Kiilmaa
The Corporate Governance Recommendations (hereinafter „Recommendations") are intended first and foremost for the companies whose shares have been admitted to trading on a regulated market operating in Estonia (issuers, except for investment funds registered as public limited companies).
By Priit Lätt, Rainer Eidemiller
On 1 January 2009, the transition period granted to Estonia for harmonising the Income Tax Act with the EU Parent-Subsidiary Directive will come to an end.
By Melika Kiilmaa
The Electronic Money Institutions Act entered into force on 1 January 2006.