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Estonia transfer pricing documentation checklist

March 09, 2010

Marko Saag of Glimstedt Straus & Partners Law Firm explains the transfer pricing documentation obligations in Estonia.

In Estonia, where the retained profit of a company is not taxed with income tax, the interest has been smaller to hide the actual values of transactions and to manipulate the profits is lessened. Therefore, transfer pricing has not historically been an important issue in Estonia.

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Estonia transfer pricing documentation checklist

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