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Taxation of transfer prices in Estonia

October 12, 2007

By Rainer Eidemiller and Priit Lätt of Glimstedt Straus & Partners in Tallinn writing exclusively for TP Week

Although the Estonian Income Tax Act has included a basis for taxation of transfer prices already for years, this possibility has virtually not been used in Estonia until now. As of 1 January 2007, amendments to the Income Tax Act became applicable which expand the possibilities for taxation of transfer prices.

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