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Law of the Estonian Republic "On Tax Concessions for Enterprises With Foreign Capital"

Law of the Estonian Republic "On Tax Concessions for Enterprises With Foreign Capital" 91 LAW OF THE ESTONIAN REPUBLIC "ON TAX CONCESSIONS FOR ENTERPRISES WITH FOREIGN CAPITAL" * Ved. Est. Respubliki 1991 No. 31 item 375 The present Law shall establish income tax incentives for enterprises with foreign capital. The Law of the Estonian Republic "On tax conces- sions for enterprises with foreign capital" shall be in force until the adoption of a law governing the procedure for the imposition of income tax for all enterprises registered in Estonia in which shall be included the tax incentives set forth hereinbelow. Article 1. Taxation and Tax Concessions (1) Enterprises with foreign capital shall be subjected to taxation in the procedure established in the Estonian Republic for the taxation of en- terprises provided, however, that the tax concessions set forth in the present Law and similar normative acts of the Estonian Republic shall be applied. (2) The following income tax concessions shall be granted to enterprises with foreign capital: 1) Where the share of a foreign investor in the basic capital of an en- terprise shall be not less than 30% prior to the commencement of the tax period and during the entire period of tax concessions, the enterprise shall be exempt from http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Review of Central and East European Law Brill

Law of the Estonian Republic "On Tax Concessions for Enterprises With Foreign Capital"

Simons, William B.
Review of Central and East European Law , Volume 18 (1): 91 – Jan 1, 1992
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Publisher
Brill
Copyright
© 1992 Koninklijke Brill NV, Leiden, The Netherlands
ISSN
0925-9880
eISSN
1573-0352
DOI
10.1163/157303592X00050
Publisher site
See Article on Publisher Site

Abstract

91 LAW OF THE ESTONIAN REPUBLIC "ON TAX CONCESSIONS FOR ENTERPRISES WITH FOREIGN CAPITAL" * Ved. Est. Respubliki 1991 No. 31 item 375 The present Law shall establish income tax incentives for enterprises with foreign capital. The Law of the Estonian Republic "On tax conces- sions for enterprises with foreign capital" shall be in force until the adoption of a law governing the procedure for the imposition of income tax for all enterprises registered in Estonia in which shall be included the tax incentives set forth hereinbelow. Article 1. Taxation and Tax Concessions (1) Enterprises with foreign capital shall be subjected to taxation in the procedure established in the Estonian Republic for the taxation of en- terprises provided, however, that the tax concessions set forth in the present Law and similar normative acts of the Estonian Republic shall be applied. (2) The following income tax concessions shall be granted to enterprises with foreign capital: 1) Where the share of a foreign investor in the basic capital of an en- terprise shall be not less than 30% prior to the commencement of the tax period and during the entire period of tax concessions, the enterprise shall be exempt from

Journal

Review of Central and East European Law – Brill

Published: Jan 1, 1992

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