Agenda Profile: Riina Sikkut
First Reading of the 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 Capital and the Prevention of Tax Evasion and Tax Fraud, and the Protocol thereto (718 SE)
2025-10-13
15th Riigikogu, 6th Session, Plenary Sitting
Political Position
The political position is strongly supportive of ratifying the double taxation avoidance agreement with Liechtenstein, emphasizing its compatibility with Estonian interests and the necessity of making adjustments to the OECD Model Convention. The focus is on the political objective of expanding Estonia’s treaty network, which now extends to 65 agreements. The treatment is clearly policy- and procedure-based.
2 Speeches Analyzed
Topic Expertise
The speaker demonstrates a high level of expertise in the field of international taxation and treaty negotiation, utilizing specific terminology (e.g., the OECD Model Convention, tax rates for passive income). They are capable of explaining the negotiation process (using the Model Convention as the foundation, with amendments introduced during the course of negotiations) and highlighting technical differences (e.g., between the treaties with Oman and Liechtenstein).
2 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal, objective, and procedural, focusing on communicating the work of the Finance Committee and the substance of the draft bill. The speaker relies on logical arguments, citing expert positions and statutory provisions (e.g., the Rules of Procedure Act). Emotional or personal appeals are absent.
2 Speeches Analyzed
Activity Patterns
The Speaker is active in legislative committee work, presenting to the plenary the results of the Finance Committee's discussion held on October 7, 2025. He/She fulfills the role of the representative of the lead committee during the processing of the draft bill in the Riigikogu.
2 Speeches Analyzed
Opposition Stance
No data available.
2 Speeches Analyzed
Collaboration Style
The style of cooperation is consensual and collegial, emphasizing that all committee decisions regarding the processing of the draft legislation were unanimous. Collaboration was also undertaken with officials and experts from the Ministry of Finance, who provided a comprehensive overview.
2 Speeches Analyzed
Regional Focus
The focus is heavily international, concentrating on bilateral agreements with Liechtenstein and Oman, and referring to the international standard (the OECD Model Convention). The signing of the agreement in Rome is also mentioned.
2 Speeches Analyzed
Economic Views
Economic perspectives support international tax regulation and the conclusion of treaties aimed at preventing double taxation and curbing tax evasion. Emphasis is placed on the necessity of regulating the taxation of passive income and corporate interest exemptions, taking into account the tax system of the partner country.
2 Speeches Analyzed
Social Issues
No data available.
2 Speeches Analyzed
Legislative Focus
The legislative focus is centered on the ratification of international tax treaties, acting as the proponent of the draft bill (718 SE) and the driver of the proceedings. Procedural accuracy is crucial, including the setting of deadlines for amendments and the motion to conclude the first reading.
2 Speeches Analyzed