Draft Act on the Ratification of the Agreement between the Republic of Estonia and the Principality of Liechtenstein for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Tax Fraud, and the Protocol thereto (718 SE), Second Reading

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

Date: 2025-11-05 19:12

Participating Politicians:

Total Speeches: 4

Membership: 15

Agenda Duration: 5m

AI Summaries: 4/4 Speeches (100.0%)

Analysis: Structured Analysis

Politicians Speaking Time

Politicians

Analysis

Summary

Under agenda item No. 5, the second reading of Draft Law 718 was discussed. This draft, initiated by the Government of the Republic, concerns the ratification of the Agreement between the Republic of Estonia and the Principality of Liechtenstein for the avoidance of double taxation with respect to taxes on income and capital, and the prevention of tax evasion and fiscal fraud. Annely Akkermann, Chairman of the Finance Committee, presented the report of the lead committee. She confirmed that the draft generally follows the Model Convention of the Organisation for Economic Co-operation and Development (OECD) and that no amendments had been received for the draft. The Finance Committee proposed concluding the second reading and proceeding to the final vote on the draft law. Since there was no desire for debate, the draft law was immediately put to the final vote. The draft was adopted as law by a large majority, after which the agenda item was concluded.

Decisions Made 2
Collective Decision

The second reading of Draft Act 718 was concluded.

Collective Decision

The Government-initiated Bill 718 on the ratification of the Agreement between the Republic of Estonia and the Principality of Liechtenstein for the Avoidance of Double Taxation was adopted as an Act (66 votes in favor, 0 against, 0 abstentions).

Most Active Speaker
Annely Akkermann
Annely Akkermann

Eesti Reformierakonna fraktsioon

The most active speaker was Annely Akkermann, the Chair of the Finance Committee, who presented the lead committee's report (and other matters).

Aseesimees Arvo Aller
19:12:38
AI Summary

Deputy Chairman Arvo Aller introduces the fifth item on the agenda, which is the second reading of Draft Act 718 on the ratification of the Agreement between the Republic of Estonia and the Principality of Liechtenstein for the Avoidance of Double Taxation, initiated by the Government of the Republic, and subsequently gives the floor to Annely Akkermann, Chairman of the Finance Committee.

Annely Akkermann
Annely Akkermann
Profiling Eesti Reformierakonna fraktsioon
19:13:18
AI Summary

Annely Akkermann gave an overview of the Finance Committee’s work concerning the ratification of the Convention between Estonia and the Principality of Liechtenstein for the avoidance of double taxation, confirming that no amendments had been received and that the committee had decided to submit the draft bill, which follows the OECD Model Convention, for final voting.

Aseesimees Arvo Aller
19:14:27
AI Summary

Deputy Speaker Arvo Aller swiftly closed the debate, as no requests to speak or amendments had been submitted, and immediately directed the members of the Riigikogu to the final vote on Draft Act 718, concerning the ratification of the agreement between the Republic of Estonia and the Principality of Liechtenstein on the avoidance of double taxation.

Aseesimees Arvo Aller
19:18:03
AI Summary

Deputy Chairman Arvo Aller confirmed that the draft bill was adopted as law with an overwhelming voting result, receiving 66 votes in favor and not a single vote against or abstention.