Exit Capital Tax

02 June, 2016 Projects

Electronic cabinet and Exit Capital Tax: who needs it and why?

Exit Capital Tax in view of the discrimination of non-residents

Draft Law ‘On Exit Capital Tax’ (available in Ukrainian), (258 Kb)

Comparative table to the Draft Law ‘On Exit Capital Tax’, (549 Kb)

Explanatory note to the Draft Law ‘On Exit Capital Tax’ (available in Ukrainian), (245 Kb)

FAQ on Exit Capital Tax (available in Ukrainian), (292 Kb)

Presentation on Exit Capital Tax (1,4 Kb)

Presentation on CPT reforming (available in Ukrainian), (1 Mb)

Analytical data on  current status of declaring and payment of CPT and calculation of possible Exit Capital Tax (available in Ukrainian), (277 Kb)

Draft Law ‘On Electronic Cabinet of the Taxpayer’ (available in Ukrainian), (278 Kb)

Presentation on the status of e-resident of Estonia (available in Russian), (2,4 Mb)

Presentation on tax policy in Estonia (available in Russian), (802 Kb)

Comparative table to the Draft Law of Ukraine on Amendments to the Tax Code of Ukraine on tax liberalization of tax (available in Ukrainian), (3 Mb)

Analytical data on positive and negative aspects of introducing Exit Capital Tax (available in Ukrainian), (385 Kb)

Policy Paper on transformation of CPT, analytics and links to sources that confirm effectiveness of the Estonian model of taxation of Distributed Profit Tax:

1.”Transformation of Corporate Profit Tax into Exit Capital Tax”, Policy Paper is available in Ukrainian by the link:

 http://radaprogram.org/sites/default/files/infocenter/piblications/corporate_income_tax_transformation_into_distributed_profit_tax.pdf

2.”Impact of non-taxable retained profits on investments and economic development» (available in Russian), (pdf-file to download)

Full text available in Estonian by the link: http: //www.praxis.ee/en/works/impact-of-non-taxable-retained-profits/

3.Estonian taxes and the tax system as of 01.01.2016, the Ministry of Finance of Estonia (pdf-file to download), source: http://www.fin.ee/tax-policy

4.”Estonia has the most competitive tax system among OECD countries,” the material available by the link: http://taxfoundation.org/blog/estonia-has-most-competitive-tax-system-oecd

5.”The key components of Estonia’s competitive tax system”, material is available by the link: http://taxfoundation.org/blog/key-component-estonia-s-competitive-tax-system

6.Official statistics on Estonia is available by the link: http://pub.stat.ee/px-web.2001/I_Databas/Economy/databasetree.asp

7. The Judgments of the European Court of Justice as a reference for grounding of compliance of the Estonian corporate income tax system to the directives of the European Union.

8. The Estonian corporate income tax system. Article was prepared by our Estonian colleagues from SORAINEN (Estonia).

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