Article „Detecting hidden work relation through the eyes of tax authority“ by Jaak Siim
On 15 April 2016 an article „Detecting hidden work relation through the eyes of tax authority“ by partner/attorney-at-law Jaak Siim of the Aivar Pilv Law Office was published in the financial magazine Raamatupidamise Praktik of the business daily Äripäev.
The article is focusing on the guidelines compiled by the Estonian Tax and Customs Board in October 2015 based on the practice of the Supreme Court. It also explains the right of a tax authority, upon the occurrence of certain features and considering the actual economic content, to re-classify the management or counselling contracts signed between companies into an employment contract concluded between employer and employee and impose the labour taxes subject to be paid by the service receiver who is handled as employer.
The article in Estonian can be read in the paper version of the magazine or by subscribers of the web portal raamatupidaja.ee.