Kuldkepp, A.

state member member states income directive company member state taxation service article person system commission income tax estonia estonian vat act country provision profit capital estonian dividend supply tax rates resident treaty measure payment paragraph harmonization activity subject community policy tax burden level amount exemption ec treaty council place right transaction establishment business market competition income tax act tax competition transfer interest share legislation investment burden pension purpose european field judgment subsidiary revenue basis value principle benefit taxpayer section case law property tax rate difference distribution deduction tax base addition parent company insurance netherland period