Corporate income tax (CIT)

• CIT consultations: Providing expert advice on matters related to Corporate Income Tax.
• Tax optimization: Helping to optimize tax settlements in ongoing business activities.
• Individual tax rulings: Preparing applications for individual tax law interpretations.

• Tax return preparation: Assisting in the preparation of tax declarations.
• Verification of tax settlements: Ensuring the correctness of tax calculations and filings.
• Tax compliance monitoring: Regularly reviewing tax settlements to ensure adherence to legal regulations.

Tax relief advisory: Consulting on available tax reliefs, including R&D tax relief, and IP Box benefits.

• Tax audits: Conducting reviews to identify potential tax risks.
• Economic event assessment: Evaluating economic transactions to determine their tax implications.

• Implementation of Estonian CIT: Supporting businesses in implementing Estonian CIT.
• Document preparation: Ensuring compliance with the necessary formal requirements.
• Benefit analysis: Analyzing potential tax savings from adopting Estonian CIT.

• WHT advisory: Providing guidance on withholding tax obligations and procedures.
• Procedure development: Designing procedures for withholding tax compliance.

• JPK compliance analysis: Ensuring accounting records comply with JPK requirements.
• Issue identification: Detecting and resolving discrepancies in JPK reporting.
• Procedure development: Creating internal reporting procedures for JPK.
• Monitoring regulatory changes: Keeping systems up to date with JPK_KR_PD and JPK_ST_KR regulations.
• Current JPK_KR verification: Reviewing existing JPK_KR files for accuracy.

• Reorganization advisory: Assisting with transformations, mergers, and divisions of companies.
• Tax risk identification: Evaluating the tax risks associated with restructuring.
• Asset relocation analysis: Assessing the market fairness of transactions during asset relocations.

• Obligation verification: Determining if a company is subject to minimum income tax.
• Accurate tax calculation: Assisting in calculating the correct minimum tax amount.
• Ongoing advice: Providing continuous guidance on minimum income tax requirements.
• Tax rulings: Helping obtain tax interpretations related to minimum income tax.

• PGK advisory: Supporting the formation and administration of tax capital groups.
• Tax analysis for groups: Preparing tax analyses specific to capital groups.

• Tax review of leasing agreements: Assessing lease agreements from a tax perspective.
• Financing efficiency: Verifying the tax efficiency of investment financing structures.

• CFC tax advisory: Consulting on the taxation of controlled foreign corporations.
• Double taxation agreements: Advising on the application of double tax treaties.

• Transaction and contract analysis: Identifying potential tax risks in transactions and agreements.
• Internal procedures: Developing internal tax procedures to manage risk.

• Tax strategy development: Assisting in the creation and publication of a company’s tax strategy.
• Depreciation policy advisory: Offering guidance on depreciation policies to optimize tax benefits.