Electronic trade In recent years, electronic trade has gained widespread acceptance and currently includes: Online sales of physical goods and services, as well as sales of digital products (downloadable music, e-books, downloaded virtual products, and games); Electronic banking and insurance services; Online auctions; Electronically supplied telecommunication services; Remote development and servicing of programs and equipment;…

Estonian tax law considers e-residents as non-residents. Therefore only their income derived in Estonia is taxable, with income originating from other countries not being subject to Estonian tax laws. In terms of taxation, a non-resident in Estonia is a private individual who spends less than 183 days in Estonia within any consecutive 12 months, which…

In terms of economic freedom, Estonia is ranked as one of the best in the world. In the 2016 Index of Economic Freedom (prepared by the Heritage Foundation) Estonia is placed 9th out of 178 countries. The Ease of Doing Business index published by the World Bank (2017) puts Estonia in 12th position. According to…

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