Estonia: EU accession and the Estonian tax system

• Autores: Erki Uustalu
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 5, 2003, págs. 162-166
• Idioma: inglés
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• Resumen

  • The measures that Estonia is implementing to bring the Estonian tax system in line with EC law prior to accession are outlined, including the transitional arrangements that have been negotiated.