By Plenary Sessions: Aivar Sõerd

The style is formal, analytical, and corrective, with objections being refuted directly and substantiated by data ("I completely refute this claim"). The emphasis is on logical argumentation, utilizing detailed tax data and references to commission discussions to demonstrate the draft bill's lack of thoroughness. Rhetorical questions are employed to expose the technical deficiencies of the opposing party's proposal, particularly concerning the taxation of undistributed profits.