News and articles
We publish reviews of the most important events in the field of business, corporate law, and accounting.
We pay special attention to innovative financial solutions, blockchain technologies, and cryptocurrencies in particular.
Glossary
CASP mõiste võeti esmakordselt kasutusele 2020. aastal, kui avaldati Markets in Crypto-assets (MiCa) direktiivi eelnõu 2019/1937 tekst, mille eesmärk on luua ühtne õigusraamistik krüptovara ja virtuaalvääringute valdkonna reguleerimiseks Euroopa Liidus.
TIN (Tax Identification Number) is the identification number of a taxpayer used by tax authorities for identification of taxpayers and controlling their tax liabilities. TIN may be provided to both nature persons and legal entities, and its structure and format may vary, depending on the country.
The EORI (Economic Operators Registration and Identification) number is a unique identification number provided to companies and individuals (economic operators) involved in the activities related to export or import of goods from or to the territory of the European Union. The EORI number is used for identification of economic operators and makes the data exchange between enterprises and customs authorities easier.
VAT (Value Added Tax) is a general tax which exists in most countries of the world and applied to the sales of consumer goods and services. VAT is an indirect tax and is collected from the end users. It is calculated as a percentage of the final price of goods and services which was added to the value at every stage of production or sales.
