Session Profile: Aivar Sõerd
15th Riigikogu, 3rd session, plenary session
2024-03-06
Political Position
The speaker's political stance focuses on the technical risks associated with implementing the minimum taxation directive for multinational enterprises. He/She expresses concern that utilizing the Estonian derogation could result in the forfeiture of tax revenue to other countries, thereby questioning the approach adopted by the government. The position is geared towards political and financial risks, underscoring the necessity of preventing adverse economic consequences.
3 Speeches Analyzed
Topic Expertise
The speaker demonstrates a high level of expertise in international corporate taxation and tax law, utilizing precise terminology such as "effective tax rate" and "multinational ultimate parent entity." They rely on facts and research, referencing a University of Tartu study and providing details regarding the adjustment of taxable profit based on labor costs and tangible fixed assets. Furthermore, the speaker is capable of naming the specific five Estonian groups currently affected by the directive.
3 Speeches Analyzed
Rhetorical Style
The rhetorical style is formal, analytical, and procedural, especially when presenting the summary of the finance committee's discussion. The speaker appeals to logic and facts, presenting technical details and raising questions about possible negative consequences. The tone is objective and informative, focusing on explaining the content and procedure of the legislation.
3 Speeches Analyzed
Activity Patterns
The speaker is actively participating in the Riigikogu plenary session, appearing as a representative of the Finance Committee and as the rapporteur for the bill's proceedings. Their pattern of activity involves attending committee meetings (e.g., on February 19th) and subsequently providing a detailed summary of those meetings to the full plenary, focusing on the legislative procedure.
3 Speeches Analyzed
Opposition Stance
The criticism is directed against the implementation method chosen by the government, not against individuals, focusing on the political risk posed by the potential loss of tax revenue to other countries. He/She raises questions and expresses doubts, but neither attacks nor rules out compromise, instead seeking technical clarity.
3 Speeches Analyzed
Collaboration Style
The speaker is collaborative, noting that the Finance Committee’s decisions regarding the processing of the draft bill were consensual. He/She cooperates both with colleagues on the committee and with representatives of the Ministry of Finance, whose responses and research he/she reports to the plenary session.
3 Speeches Analyzed
Regional Focus
The focus is both national and international, addressing the impact of the EU directive on the Estonian tax environment and specific Estonian multinational groups. Potential loss of tax revenue to other countries, such as Finland, is also mentioned.
3 Speeches Analyzed
Economic Views
The views focus on corporate taxation, fiscal prudence, and the prevention of tax leakage. He emphasizes the need to retain tax revenue in Estonia and notes that an increase in income tax rates may reduce the incentive for paying dividends.
3 Speeches Analyzed
Social Issues
Insufficient data.
3 Speeches Analyzed
Legislative Focus
The primary legislative focus is the transposition of the EU's global minimum tax directive (Pillar Two) into Estonian law. The speaker is a representative of the lead committee, responsible for the procedural steps of the bill's processing, including setting the deadline for amendments.
3 Speeches Analyzed