By Plenary Sessions: Aivar Sõerd

Demonstrates high competence in the area of corporate income tax and banking sector taxation, utilizing precise tax rates (e.g., 18% advance income tax, 22/78 on dividends) and financial data. It presents detailed statistical data regarding the total sums of income tax paid by banks (250 million euros) and compares the Estonian system with the tax regimes of Latvia and Lithuania. This competence is further confirmed by explaining the impact of the economic climate (Euribor, decline in LHV profit).