Agenda Profile: Diana Ingerainen
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
2025-10-23
15th Riigikogu, 6th Session, Plenary Sitting
Political Position
The political stance is unequivocally supportive of the Agreement for the Avoidance of Double Taxation with respect to Income Taxes with Oman (692 SE). This support emphasizes the agreement's dual purpose: preventing double taxation and curbing tax evasion. The position itself is both procedural and policy-driven, centered on the Finance Committee's consensus decision to advance the draft legislation. The speaker did, however, express mild surprise regarding the protracted nature of the process, noting that it was initiated as far back as 2011.
9 Speeches Analyzed
Topic Expertise
The expertise is demonstrated through the reporting on the legislative procedure and the committee’s work, as well as a familiarity with the structure of the agreement (referencing Article 30 of the protocol). Substantive knowledge is displayed when clarifying the treaty’s primary objective: the avoidance of double taxation and the prevention of tax evasion. However, the speaker admits that the committee neither requested nor received an overview of specific financial figures or broader perspectives.
9 Speeches Analyzed
Rhetorical Style
The style of the speech is highly formal and procedural, focusing on relaying the activities and decisions of the Finance Committee. The tone is neutral and fact-based, often answering questions by referencing what was discussed or, conversely, what was left undiscussed in the committee. The speaker frequently uses the polite address "Thank you" before responding.
9 Speeches Analyzed
Activity Patterns
The speaker is actively involved in the legislative process, serving as the rapporteur for the Finance Committee and reporting on the results of two committee meetings (October 14 and 21). Their activity focuses on processing the draft bill and advancing it to the final vote in the Riigikogu.
9 Speeches Analyzed
Opposition Stance
There is no opposition. The speaker is primarily engaged in answering questions from colleagues, clarifying which topics or data were not discussed by the committee, without offering any criticism.
9 Speeches Analyzed
Collaboration Style
The cooperation style is consensual, given that the speaker emphasizes that the Finance Committee adopted the decision to advance the bill consensually. This points to a willingness to reach a unified position within the committee.
9 Speeches Analyzed
Regional Focus
The focus is international, concerning a bilateral agreement between the Republic of Estonia and the Sultanate of Oman. Domestic regional issues are not addressed.
9 Speeches Analyzed
Economic Views
Economic perspectives support measures that promote international trade and investment, particularly through the prevention of double taxation. It is noted that the initiative for the agreement came from IT companies, who were the most interested parties, demonstrating support for the interests of the business community.
9 Speeches Analyzed
Social Issues
Not enough data
9 Speeches Analyzed
Legislative Focus
The main legislative focus is the ratification of international tax treaties (Bill 692 SE). The speaker is a proponent of the draft and a procedural facilitator who is conducting the second reading with the aim of reaching the final vote.
9 Speeches Analyzed