Estonia
L’Estonie, convertie de la première heure au numérique
Depuis plus de vingt ans le pays mise sur les technologies notamment dans le secteur de l’éducation. Un pari réussi.
Estonia, an early convert to digital technology
For over twenty years Estonia has been betting on technology particularly in the education sector. A gamble that is paying off.
Online incorporation platforms in Estonia and beyond: How administrative spillover effects hamper international taxation
Online platforms that allow non-residents to register firms have emerged to boost economic development goals in jurisdictions ranging from Wyoming (United States) to Estonia. They create novel governance challenges that fall between governance frameworks. The global tax governance agenda needs to address the role of such platforms which often involve conflicts between economic policy aspirations and other goals. Our Estonian case study demonstrates the inability of authorities to perform background checks of numerous non-resident entrepreneurs as national administrative capacities get strained. Building on the nascent tax spillover approach we analyse administrative spillover effects caused by online incorporation platforms in international taxation. Mapping de facto administrative capacities requires analysing conflicts between governmental priorities and the obstacles of sharing information between administrative and criminal procedures. When the non-resident community grows compared with the size of the domestic economy supervisory systems tailored for domestic entrepreneurs become strained. We show that resolving this policy conflict assumes targeted investments into administrative capabilities from skilled personnel to data exchange and interorganizational coordination.
No. 33993. Estonia and United States of America
TREATY BETWEEN THE GOVERNMENT OF THE REPUBLIC OF ESTONIA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA FOR THE ENCOURAGEMENT AND RECIPROCAL PROTECTION OF INVESTMENT. WASHINGTON 19 APRIL 1994 [United Nations Treaty Series vol. 1987 I-33993.]
No. 42271. Estonia and Czech Republic
Security Agreement on Protection of Classified Information Between the Government of the Republic of Estonia and the Government of the Czech Republic. Tallinn 29 July 2003 [United Nations Treaty Series vol. 2353 I-42271.]
No. 50864. Estonia and Russian Federation
Agreement between the Republic of Estonia and the Russian Federation on cooperation concerning pensions. Tallinn 14 July 2011
No. 50862. United Nations and Estonia
Memorandum of Understanding between the United Nations and the Government of the Republic of Estonia concerning contributions to the United Nations Stand-by Arrangements System (with annex). New York 16 May 2013
No. 50873. Latvia, Estonia and Lithuania
Agreement on the consular assistance and co-operation between the Government of the Republic of Latvia the Government of the Republic of Estonia and the Government of the Republic of Lithuania. Vilnius 5 February 1999