Spanish Dictionary
(four) Income tax laid out in subsection 1 (4) is paid by non-resident authorized individuals which have a permanent establishment (§ 7) in Estonia. Such recalculations are made in the tax return laid out in subsection (2). The declarations regarding the use of presents, donations and different income laid out …
(1) Income tax is charged on income derived from enterprise (business income), regardless of the time of its receipt. 2) the desired income has been the taxable income of the individual within the overseas state and if this is certified and the amount of income tax is indicated on the …