BDO Alert: Hidden profits under Estonian CIT to include payments from profits from before opting into flat-rate taxation

A draft of amendments (No. 3137) specifies that as of 2027 hidden profits are to also inclu­de payments made from profits generated before opting into Estonian CIT. It also elimina­tes the ability to opt into flat-rate taxation during the year, defines expenses unrelated to business operations and introduces an amnesty for companies with errors in their financial statements.

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