Agenda Profile: Annely Akkermann
Second reading of the Draft Act on the Amendment of the Law on Exchange of Tax Information, the Taxation Procedure Act, and the Income Tax Act (379 SE)
2024-04-03
15th Estonian Parliament, 3rd sitting, plenary session
Political Position
The speaker strongly supports the harmonization of international tax rules and enhancing transparency in the taxation of multinational enterprises. [The speaker] advocates for transposing European directives into Estonian law, but takes a pragmatic approach—avoiding the creation of duplicate reporting requirements and prioritizing a cost-effective methodology concerning the OECD minimum tax rules.
2 Speeches Analyzed
Topic Expertise
Demonstrates deep expertise in the field of taxation and legislation. Uses precise technical terminology such as "effective tax rate," "multinational groups," and refers to specific figures (750 million euros). Demonstrates thorough knowledge of European directives, OECD processes, and the Estonian tax system.
2 Speeches Analyzed
Rhetorical Style
It employs an official, factual, and neutral tone. The discourse is structured and logical, focusing on data and procedural details. Emotional appeals are absent; the emphasis is placed on the clear and precise conveyance of information and the description of the legislative process.
2 Speeches Analyzed
Activity Patterns
The speaker is actively involved in guiding the legislative process, referencing specific dates and deadlines. They mention the leading committee's March 21st session and plan future steps by April 10th, which demonstrates a systematic and planned approach to legislation.
2 Speeches Analyzed
Opposition Stance
Direct opposition is not expressed. Rather, emphasis is placed on a consensual approach, noting that no amendments were submitted and interest groups offered no proposals for change. This demonstrates a cooperative attitude toward the legislative process.
2 Speeches Analyzed
Collaboration Style
It emphasizes broad consultation with interest groups, including the Estonian Chamber of Commerce and Industry, the Taxpayers' Union, and the Estonian Employers' Confederation. It demonstrates openness to cooperation and the involvement of stakeholders in the legislative process, although specific coalitions are not mentioned.
2 Speeches Analyzed
Regional Focus
It primarily focuses on the Estonian context within the European framework. It mentions that the number of such companies in Estonia is small and emphasizes Estonia's specific needs for avoiding double reporting. The international focus is linked to the European and OECD levels.
2 Speeches Analyzed
Economic Views
Supports tax transparency and international cooperation in combating tax evasion. It advocates for a pragmatic approach—supporting the principle of a 15% minimum tax but seeking to avoid premature expenditures before the OECD rules are finalized. Demonstrates a balanced approach to business interests.
2 Speeches Analyzed
Social Issues
There is not enough data.
2 Speeches Analyzed
Legislative Focus
Focuses on tax and accounting legislation, particularly the transposition of international directives. Manages the proceedings for Draft Law 379, which amends three acts: the Tax Information Exchange Act, the Taxation Procedure Act, and the Income Tax Act. Demonstrates a systematic approach to the legislative process.
2 Speeches Analyzed