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DAO Day aftermath – tax and legal rules applicable to DAOs
Kaido Künnapas, our partner and attorney at law, discussed in his article whether DAOs still live in a legal vacuum and what the legal and tax rules applicable to distributed autonomous organizations (DAOs) actually are. DAO is a type of online cooperation that seeks to provide a flexible alternative to rigid corporate rules. They can […]
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Transfer Pricing Card 2023
The most recent information on transfer pricing requirements in the Baltic States on the 2023 transfer pricing card. Available here: TRANSFER PRICING CARD 2023
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Taxes in a Nutshell 2023
Main comparative corporate tax principles for Estonia, Latvia and Lithuania. Available here: TAXES IN A NUTSHELL 2023
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Taxes in a Nutshell 2022
Main comparative corporate tax principles for Estonia, Latvia and Lithuania. Available here: TAXES IN A NUTSHELL 2022
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Legal Engineering of the Anti-Abuse Rule in ATAD: Architecture of the Regression Tree Model
TalTech Journal of European Studies recently published our counsel’s PhD. Kaido Künnapas article about the potential use of Regression Tree Model in automation of legal processes related to the general anti-abuse rule in Anti-Tax Avoidance Directive (ATAD). The Anti-Tax Avoidance Directive and general anti-abuse rule The European Union has introduced in its Anti-Tax Avoidance Directive […]