Hidden Profits Under the Estonian CIT Regime: The Substance-Over-Form Doctrine and Share Capital Increases from Reserve Funds

Hidden Profits Under the Estonian CIT Regime: The Substance-Over-Form Doctrine and Share Capital Increases from Reserve Funds
2026-03-20

Hidden Profits Under the Estonian CIT...

  The interposition of a reserve capital fund between the profit allocation and the share capital…

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The Signature Requirement as a Constitutive Element of Financial Statement Preparation: Estonian CIT and the Three-Month Deadline
2026-03-20

The Signature Requirement as a Constitutive...

  A financial statement prepared in electronic form but signed after the expiry of the three-month…

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The Limits of the General Anti-Avoidance Rule in Tax Interpretation Proceedings: Related-Party Service Contracts Under the Estonian CIT Regime
2026-03-20

The Limits of the General Anti-Avoidance...

  A tax authority may not refuse to issue an individual tax interpretation on the basis…

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Estonian CIT and the Transfer of Partnership Interests: Provincial Administrative Court Annuls Interpretation for Inadequate Legal Reasoning
2026-03-20

Estonian CIT and the Transfer of...

  Does a delayed entry in the National Court Register (KRS) deprive a limited partnership of…

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