Second Reading of the Draft Act (692 SE) on the Ratification of the Agreement between the Republic of Estonia and the Sultanate of Oman for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion, and the Protocol thereto

Session: 15th Riigikogu, 6th Session, Plenary Sitting

Date: 2025-10-23 13:01

Total Speeches: 42

Membership: 15

Agenda Duration: 9m

AI Summaries: 42/42 Speeches (100.0%)

Analysis: Structured Analysis

Politicians Speaking Time

Politicians

Analysis

Summary

The Riigikogu debated the second reading of Bill 692, initiated by the Government of the Republic, concerning the ratification of the Agreement between the Republic of Estonia and the Sultanate of Oman for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion. Diana Ingerainen reported on behalf of the Finance Committee, stating that the committee discussed the bill on October 14 and 21, and unanimously decided to conclude the second reading and proceed to the final vote.

During the debate, several questions were raised focusing on the economic rationale of the agreement and the level of trade between Estonia and Oman. MPs (Vadim Belobrovtsev, Lauri Laats, Peeter Ernits, Rene Kokk, Priit Sibul) inquired about the specific additional benefits for Estonia, the volume of trade, and which types of businesses were interested in the agreement. The rapporteur, Diana Ingerainen, admitted that the committee neither requested nor received an overview of specific financial figures or a broader economic perspective, but she mentioned that the initiative to conclude the agreement came primarily from IT companies. Peeter Ernits criticized the committee's work, accusing it of acting as a "rubber stamp" for the government. The question was also raised regarding the suitability of concluding such an agreement in the context of Oman's authoritarian regime and human rights restrictions. Since no amendments were submitted, the bill was moved to the final vote.

Decisions Made 1
Collective Decision

Bill 692 (the Draft Act on the Ratification of the Agreement between the Republic of Estonia and the Sultanate of Oman for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion) was passed into law with 51 affirmative votes.

Most Active Speaker
Diana Ingerainen
Diana Ingerainen

Fraktsiooni mittekuuluvad Riigikogu liikmed

The most active speaker was the presenter, Diana Ingerainen (right), who thoroughly answered all the questions that were asked.

Aseesimees Arvo Aller
13:01:12
AI Summary

Deputy Chairman Arvo Aller introduced the first item on the agenda, which was the second reading of the draft Act on the ratification of the Agreement between the Republic of Estonia and the Sultanate of Oman for the avoidance of double taxation, and invited Finance Committee member Diana Ingerainen to the podium to present the report.

Aseesimees Arvo Aller
13:01:12
AI Summary

Deputy Speaker Arvo Aller opened the sitting, introducing as the first item on the agenda the second reading of the draft Act on the ratification of the agreement between the Republic of Estonia and the Sultanate of Oman for the avoidance of double taxation, and invited Diana Ingerainen, a member of the Finance Committee, to deliver the report.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:01:48
AI Summary

Diana Ingerainen announces that the Finance Committee discussed the draft bill on two occasions and reached a consensus decision to place it on the Riigikogu agenda on Thursday, October 23rd, for the completion of the second reading and the final vote.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:01:48
AI Summary

Diana Ingerainen reports that the Finance Committee discussed the draft bill during two sessions and reached a consensus to place it on the agenda on Thursday, October 23rd, in order to conclude the second reading and hold the final vote.

Aseesimees Arvo Aller
13:02:17
AI Summary

Vice-Chairman Arvo Aller thanked him and then gave the floor to Vadim Belobrovtsev, noting that he also has questions for the audience.

Vadim Belobrovtsev
Vadim Belobrovtsev
Profiling Eesti Keskerakonna fraktsioon
13:02:22
AI Summary

Vadim Belobrovtsev thanked the presenter and asked how many countries they currently lack the relevant agreements with, and which partners they plan to conclude these agreements with in the near future.

Vadim Belobrovtsev
Vadim Belobrovtsev
Profiling Eesti Keskerakonna fraktsioon
13:02:22
AI Summary

Vadim Belobrovtsev asked the speaker to clarify the number of countries with which the relevant agreements are still missing, and what the plan is for establishing them in the near future.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:02:39
AI Summary

Diana Ingerainen confirmed that the commission did not ask for the overview in question, and frankly speaking, they haven't received it either.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:02:39
AI Summary

Diana Ingerainen emphasized that the commission neither requested nor, frankly speaking, received the overview in question, which is why they lacked the corresponding information.

Aseesimees Arvo Aller
13:02:49
AI Summary

Deputy Chairman Arvo Aller Lauri Laats was called to the rostrum, but it is not possible to summarize his actual address based on the text provided.

Lauri Laats
Lauri Laats
Profiling Eesti Keskerakonna fraktsioon
13:02:51
AI Summary

Lauri Laats asked the presenter to explain what specific additional benefits and economic gain, particularly in the field of export and import, the planned decision would bring to Estonia, and he inquired whether those figures had been discussed by the commission.

Lauri Laats
Lauri Laats
Profiling Eesti Keskerakonna fraktsioon
13:02:51
AI Summary

Lauri Laats inquired about the specific benefits this decision would bring to Estonia, particularly in terms of exports and imports, and asked whether the corresponding economic calculations had also been presented to the commission.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:03:08
AI Summary

Diana Ingerainen explained that although the commission did not review the documents in question in this specific format, the corresponding agreement between the two countries is essential to prevent double taxation and curb tax evasion.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:03:08
AI Summary

Diana Ingerainen confirmed that although the commission did not process the documents in the form they were submitted, the focus was placed on the necessity of the agreement, the main purpose of which is the avoidance of double income taxation between the two countries and the prevention of tax evasion.

Aseesimees Arvo Aller
13:03:37
AI Summary

Deputy Chairman Arvo Aller and Peeter Ernits were invited to the podium to begin their presentation.

Peeter Ernits
Peeter Ernits
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:03:39
AI Summary

Peeter Ernits requests clarification, despite earlier discussions (for example, concerning Oman), regarding the actual level of our trade and economic relations, and what the mutual trade balance is—that is, the comparison between us and them.

Peeter Ernits
Peeter Ernits
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:03:39
AI Summary

Peeter Ernits, referring to Oman and other countries discussed previously, wants to know the actual level of Estonia's trade and economic interaction, and how the mutual contribution is distributed—in other words, the comparison between them and us.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:04:00
AI Summary

Diana Ingerainen briefly replied that the commission had not taken up the broader perspective or topic in question for discussion.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:04:00
AI Summary

Diana Ingerainen confirmed that the topic in question, which required a broader perspective, was neither addressed nor discussed by the commission.

Aseesimees Arvo Aller
13:04:09
AI Summary

Deputy Chairman Arvo Aller and Rene Kokk were called to the podium to begin their presentation.

Rene Kokk
Rene Kokk
Profiling Eesti Konservatiivse Rahvaerakonna fraktsioon
13:04:11
AI Summary

Rene Kokk asks the presenter to specify the order of magnitude of the monetary sums being handled, both in total for recent years and annually, concerning the cooperation and tax regulation between the two countries.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:04:27
AI Summary

Diana Ingerainen explained that although they lacked an overview of the specific monetary amounts, the protocol contains 30 articles that focus on the avoidance of double taxation and the prevention of tax evasion.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:04:27
AI Summary

Diana Ingerainen confirmed that although an overview of the specific amounts remained unavailable, the protocol of the agreement focuses on 30 articles that set forth methods for the avoidance of double taxation and the prevention of tax evasion.

Aseesimees Arvo Aller
13:04:52
AI Summary

Deputy Chairman Arvo Aller handed the floor over to the next speaker, inviting Priit Sibul to the rostrum.

13:04:54
AI Summary

Priit Sibul inquired whether the presentation also addressed the principal forms and sectors of business activity between Estonia and Oman.

13:04:54
AI Summary

Priit Sibul expressed interest and asked the presenter to clarify the specific types or sectors of business that characterize the trade between Estonia and Oman.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:05:05
AI Summary

Diana Ingerainen stressed that the much-debated initiative actually originated with IT companies, who were also the most interested in seeing it implemented.

Aseesimees Arvo Aller
13:05:18
AI Summary

Deputy Chairman Arvo Aller gave the floor to Peeter Ernits.

Peeter Ernits
Peeter Ernits
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:05:20
AI Summary

Peeter Ernits sharply criticized the committee's work, concluding from the previous responses that economic ties with the Sultanate of Oman had not been substantially discussed. He further accused the committee of acting as a rubber stamp for the government, limiting itself merely to formal approval.

Peeter Ernits
Peeter Ernits
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:05:20
AI Summary

Peeter Ernits sharply criticized the complete lack of substantive discussion concerning economic ties with the Sultanate of Oman, concluding that the government had functioned merely as a formal rubber stamp, failing to genuinely address the topic.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:05:55
AI Summary

Diana Ingerainen confirmed that she did not grasp what was being asked, explaining that they had not previously held a discussion about whether the ongoing debate was formal or substantive in nature.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:05:55
AI Summary

Diana Ingerainen confirmed that she had not perceived the aforementioned circumstance, adding that they also did not discuss whether their approach should be formal or substantive.

Aseesimees Arvo Aller
13:06:08
AI Summary

Deputy Chairman Arvo Aller gave the floor to Lauri Laats.

Lauri Laats
Lauri Laats
Profiling Eesti Keskerakonna fraktsioon
13:06:10
AI Summary

Lauri Laats draws attention to the authoritarian nature of Oman, where freedom of speech, assembly, and women's rights are restricted, and asks the presenter whether it is appropriate for the Estonian state to conclude agreements with such an undemocratic country, especially considering the worldview of the presenter's political party.

Lauri Laats
Lauri Laats
Profiling Eesti Keskerakonna fraktsioon
13:06:10
AI Summary

Lauri Laats is calling into question the Estonian state's decision to conclude agreements with authoritarian Oman, asking the rapporteur whether this is appropriate, considering the severe restrictions prevailing there on freedom of speech, assembly, and women's rights.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:06:41
AI Summary

Diana Ingerainen answered the question, noting that the topic in question had not been addressed during the committee's discussions.

Aseesimees Arvo Aller
13:06:48
AI Summary

Deputy Chairman Arvo Aller and Vadim Belobrovtsev were invited to the podium to deliver their report.

Vadim Belobrovtsev
Vadim Belobrovtsev
Profiling Eesti Keskerakonna fraktsioon
13:06:50
AI Summary

Vadim Belobrovtsev thanked the rapporteur and stressed that the committee certainly debated the origin of the initiative in question—specifically, whether it stemmed from the Omani or the Estonian side.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:06:58
AI Summary

Diana Ingerainen voiced her astonishment and frustration regarding how long the process at hand has dragged on—a process that began all the way back in 2011—while simultaneously stressing that, as a rule, such matters tend to take an extremely long time.

Diana Ingerainen
Diana Ingerainen
Profiling Fraktsiooni mittekuuluvad Riigikogu liikmed
13:06:58
AI Summary

Diana Ingerainen points out that although the discussion was brief and reciprocal, she is surprised that the process in question has lasted an unusually long time, having actually started back in 2011, which really goes to show that these kinds of things take a tremendous amount of time.

Aseesimees Arvo Aller
13:07:12
AI Summary

Deputy Chairman Arvo Aller announced that since no requests to speak were submitted during the debate and there were no amendments to Bill 692, he immediately put to the final vote the draft Act, initiated by the Government of the Republic, on the ratification of the agreement between the Republic of Estonia and the Sultanate of Oman for the avoidance of double taxation with respect to income taxes.

Aseesimees Arvo Aller
13:10:34
AI Summary

Deputy Speaker Arvo Aller announced that the bill had been adopted by the Riigikogu as an act, with 51 votes in favor and no votes against.