Erki Uustalu

https://www.etis.ee/CV/Erki_Uustalu/est
erki.uustalu@ifa.ee

Teenistuskäik

Töökohad ja ametid
01.01.2013–...   
Eesti Energia AS, Maksuekspert
01.01.2013–31.12.2013   
Euroopa Kohus, jurist-lingvist
2012–30.06.2013   
Tallinna Tehnikaülikool, Sotsiaalteaduskond, Õiguse instituut, Avaliku õiguse õppetool, Lektor (0,75)
01.01.2007–31.12.2013   
PricewaterhouseCoopers, Juhtiv maksukonsultant
2005–2007   
Sisekaitseakadeemia, Erakorraline lektor (0,25)
01.01.2004–31.12.2007   
Rahandusministeerium, ministeeriumi nõunik
01.01.2003–31.12.2004   
Euroopa Komisjon, jurist
01.01.2000–31.12.2003   
Leideni Ülikool, International Tax Center Leiden, akadeemiline koordinaator
01.01.1999–31.12.2003   
International Bureau of Fiscal Documentation (Holland), teadur
 
 
Haridustee
1999–2000   
Õigusteaduste magister rahvusvahelises maksuõiguses, Leideni Ülikool, Holland
1994–1998   
Baccalaureus Artium õigusteadustes, Tartu Ülikool
 
 
Teadusorganisatsiooniline ja -administratiivne tegevus
2008−...   
H&I on European Taxation (Kluwer), korrespondent
2005−...   
Rahvusvahelise Maksuõiguse Ühingu Eesti ühenduse juhatuse liige ja peasekretär
2011−2013   
Central Asian Tax Research Center, teadur
2010−2014   
Tax Analysts, korrespondent
1997−1999   
Tax Analysts (USA), korrespondent

Kvalifikatsioon

Teaduskraadid
Erki Uustalu, magistrikraad (teaduskraad), 2000, (juh) Kees van Raad, Analysis of Selected Articles of EC Draft Directive on Cross-Border Loss Compensation, Leideni Ülikool.

Publikatsioonid

Klass
Aasta
Publikatsioon
 
3.1.
2012
Uustalu, E.; Kalamäe, P. (2012). Estonia. In: Reimer, E; Urban, N; Schmid, S (_EditorsAbbr). Permanent establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective (1−20).. Kluwer Law International.
3.1.
2012
Klauson, Inga; Uustalu, Erki (2012). The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Estonian tax treaties. In: Michael Lang Pasquale Pistone Josef Schuch and Claus Staringer (_EditorsAbbr). The impact of the OECD and UN model conventions on bilateral tax treaties (352−382).. Cambridge University Press.
3.2.
2012
Uustalu, E; Tõntson, V; Lentsius, H. (2012). Substance 2.0 - Estonia. In: Smith, A; Verlinden, I (_EditorsAbbr). Substance 2.0 - Aligning international tax planning with today's business realities (503−509).. Sint-Stevens-Woluwe: PwC.
3.2.
2012
Uustalu, Erki; Klauson, Inga (2012). Permanent establishments. Permanent Establishments, x−x.
1.2.
2011
Uustalu, E. (2011). The Compatibility of the Estonian Tax Treatment of Real Estate Income with EU Law. Intertax, 39, 449−458.
3.2.
2011
Uustalu, E. (2011). Estonia: Commission vs. Estonia (C-39/10). In: Lang, M; Pistone, P; Schuch, J; Staringer, C; Storck, A. (_EditorsAbbr). ECJ - Recent Developments in Direct Taxation 2010 (55−66).. Linde Verlag. (Series on International Tax Law; 67).
3.2.
2011
Uustalu, Erki (2011). Commission requests Estonia to amend discriminatory tax rules for non-resident investment funds (comments by Uustalu). Highlights & Insights on European Taxation (H&I), 4 (9), 12−14.
3.1.
2010
Uustalu, E; Kalamäe, P (2010). Estonia. In: Reimer, E; Urban, N; Schmid, S (_EditorsAbbr). Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective (1−21).. Kluwer Law International.
3.1.
2010
Albin, T.; Herm, M.; Klauson, I.; Uustalu, E. (2010). Estonia. In: Lang, M.; Pistone, P.; Schuch, J.; Staringer, C. (_EditorsAbbr). Procedural Rules in Tax Law in the Context of European Union and Domestic Law (187−213).. Kluwer Law International.
3.2.
2010
Tõntson, V.; Uustalu, E. (2010). Estonia. In: Tax Restructuring in the EU: Cross-border mergers, divisions and contributions (200−215).. PwC.
3.2.
2009
Tõntson, V.; Uustalu, E.; Lentsius, H. (2009). Chapter on Estonia. In: Smits, A.; Verlinden, I. (_EditorsAbbr). Substance: Aligning international tax planning with today's business realities (232−234).. Belgium: PricewaterhouseCoopers.
1.2.
2008
Lehis, L.; Uustalu, E.; Klauson, I.; Pahapill, H. (2008). The Compatibility of the Estonian Tax System with Community Law. Juridica International, 2, 14−24.
1.2.
2008
Lehis, L.; Klauson, I.; Pahapill, H.; Uustalu, E. (2008). Compatibility of the Estonian corporate income tax system with the Community law. Intertax, 36, 389−399.
3.2.
2008
Simontacchi, Stefano; Uustalu, Erki (2008). Treaty issues related to the provision of know-how: comment on a Spanish Supreme Court decision. In: Russo, R.; Fontana, R. (_EditorsAbbr). A Decade of Case Law: Essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law (29−56).. IBFD Publications.
3.2.
2008
Uustalu, E.; Lentsius, H.; Kalamäe, P. (2008). Chapter on Estonia. In: Verlinden, I.; Smits, A. (_EditorsAbbr). Mastering the Intellectual Property Life Cycle: A global perspective on the tax-efficient management of IP rights (402−409).. PricewaterhouseCoopers.
3.2.
2008
Uustalu, E.; Klauson, I. (2008). Permanent Establishments: Estonia. Permanent Establishments, x−x.
6.6.
2008
Uustalu, E. (2008). Põhimõtteline muudatus maksusüsteemi konkurentsivõime suurendamiseks: Vabastame osaluste võõrandamise topeltmaksustamisest. Maksumaksja, 4, 13−16.
6.6.
2008
Uustalu, E. (2008). Ettevõtlusvormi valikuvabaduse piiramisest Eestis ehk püsivate tegevuskohtade diskrimineerimisest tulumaksuseaduses. Maksumaksja, 5, 40−43.
6.6.
2008
Uustalu, E. (2008). Segadused mitteresidentidele makstavate dividendidega jätkuvad ehk tulumaksuseaduse § 29 lg 8 vastuolust Euroopa õigusega. Maksumaksja, 50−53.
3.1.
2007
Uustalu, E. (2007). Tax System of Estland. In: Nederlandse Regelingen van Internationaal Belastingrecht (150z19−150z30).. Kluwer.
3.1.
2004
Uustalu, E. (2004). CFC legislation, Tax Treaties and EC law: National Report on Estonia. CFC Legislation, Tax Treaties and EC Law. _EditorsAbbr Lang, M.; Aigner, H.-J.; Scheuerle, U.; Stefaner, M. Kluwer Law International, 173−189.
3.2.
2004
Lehis, L.; Uustalu, E. (2004). European Tax Handbook 2004. Estonia. B - Taxation of Individuals. In: European Tax Handbook 2004 (193−197).. Amsterdam: IBFD Publications.
3.2.
2004
Lehis, L.; Uustalu, E. (2004). European Tax Handbook 2004. Estonia. A - Taxation of Companies. In: European Tax Handbook 2004 (185−191).. Amsterdam: IBFD Publications.
3.1.
2003
Uustalu, E.; Kurist, A. (2003). Trends in company/shareholder taxation: single or double taxation? In: International Fiscal Association (_EditorsAbbr). Cahiers de droit fiscal international (333−350).. Kluwer Law International.
3.2.
2003
Uustalu, E.; Kesti, J.; Lehis, L. (2003). Estonia - taxation of companies. In: European Tax Handbook 2003 (173−180).. Amsterdam: IBFD Publications.
3.2.
2003
Lehis, L.; Uustalu, E.; Kesti, J. (2003). Estonia - taxation of individuals. In: European Tax Handbook 2003 (181−186).. Amsterdam: IBFD Publications.
3.2.
2003
Uustalu, E. (2003). EU accession and the Estonian tax system. European Taxation, 43 (5), 162−166.
1.2.
2001
Uustalu, Erki (2001). Taxation and the European Convention on Human Rights in the Domestic Law of Estonia. European Taxation, 12, 498−500.
5.04.2018

Erki Uustalu

https://www.etis.ee/CV/Erki_Uustalu/eng
erki.uustalu@ifa.ee

Career

Institution(s) and position(s)
01.01.2013–...   
Eesti Energia AS, Tax Counsel
01.01.2013–31.12.2013   
European Court of Justice, lawyer-linguist
2012–30.06.2013   
Tallinn University of Technology , Faculty of Social Sciences, Tallinn Law School, Chair of Public Law, Lecturer (0,75)
01.01.2007–31.12.2013   
PricewaterhouseCoopers, Senior Tax Manager
2005–2007   
Estonian Academy of Security Sciences, Extraordinary Lecturer (0,25)
01.01.2004–31.12.2007   
Ministry of Finance, Counsellor to the Ministry
01.01.2003–31.12.2004   
Euroopa Komisjon, case handler
01.01.2000–31.12.2003   
Leiden University, International Tax Center Leiden, Academic Coordinator
01.01.1999–31.12.2003   
International Bureau of Fiscal Documentation (The Netherlands), research associate
 
 
Education
1999–2000   
LLM in International Taxation, Leiden University, the Netherlands
1994–1998   
BA in Legal Sciences, Tartu University
 
 
R&D related managerial and administrative work
2008−...   
H&I on European Taxation (Kluwer), correspondent
2005−...   
International Fiscal Association Estonia, Board Member and Secretary General
2011−2013   
Central Asian Tax Research Center, research associate
2010−2014   
Tax Analyst, correspondent
1997−1999   
Tax Analysts (USA), correspondent

Qualifications

Academic degrees
Erki Uustalu, Master's Degree, 2000, (sup) Kees van Raad, Analysis of Selected Articles of EC Draft Directive on Cross-Border Loss Compensation, Leiden University.

Publications

Category
Year
Publication
 
3.1.
2012
Uustalu, E.; Kalamäe, P. (2012). Estonia. In: Reimer, E; Urban, N; Schmid, S (_EditorsAbbr). Permanent establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective (1−20).. Kluwer Law International.
3.1.
2012
Klauson, Inga; Uustalu, Erki (2012). The relevance of the OECD and UN Model Conventions and their Commentaries for the interpretation of Estonian tax treaties. In: Michael Lang Pasquale Pistone Josef Schuch and Claus Staringer (_EditorsAbbr). The impact of the OECD and UN model conventions on bilateral tax treaties (352−382).. Cambridge University Press.
3.2.
2012
Uustalu, E; Tõntson, V; Lentsius, H. (2012). Substance 2.0 - Estonia. In: Smith, A; Verlinden, I (_EditorsAbbr). Substance 2.0 - Aligning international tax planning with today's business realities (503−509).. Sint-Stevens-Woluwe: PwC.
3.2.
2012
Uustalu, Erki; Klauson, Inga (2012). Permanent establishments. Permanent Establishments, x−x.
1.2.
2011
Uustalu, E. (2011). The Compatibility of the Estonian Tax Treatment of Real Estate Income with EU Law. Intertax, 39, 449−458.
3.2.
2011
Uustalu, E. (2011). Estonia: Commission vs. Estonia (C-39/10). In: Lang, M; Pistone, P; Schuch, J; Staringer, C; Storck, A. (_EditorsAbbr). ECJ - Recent Developments in Direct Taxation 2010 (55−66).. Linde Verlag. (Series on International Tax Law; 67).
3.2.
2011
Uustalu, Erki (2011). Commission requests Estonia to amend discriminatory tax rules for non-resident investment funds (comments by Uustalu). Highlights & Insights on European Taxation (H&I), 4 (9), 12−14.
3.1.
2010
Uustalu, E; Kalamäe, P (2010). Estonia. In: Reimer, E; Urban, N; Schmid, S (_EditorsAbbr). Permanent Establishments: A Domestic Taxation, Bilateral Tax Treaty and OECD Perspective (1−21).. Kluwer Law International.
3.1.
2010
Albin, T.; Herm, M.; Klauson, I.; Uustalu, E. (2010). Estonia. In: Lang, M.; Pistone, P.; Schuch, J.; Staringer, C. (_EditorsAbbr). Procedural Rules in Tax Law in the Context of European Union and Domestic Law (187−213).. Kluwer Law International.
3.2.
2010
Tõntson, V.; Uustalu, E. (2010). Estonia. In: Tax Restructuring in the EU: Cross-border mergers, divisions and contributions (200−215).. PwC.
3.2.
2009
Tõntson, V.; Uustalu, E.; Lentsius, H. (2009). Chapter on Estonia. In: Smits, A.; Verlinden, I. (_EditorsAbbr). Substance: Aligning international tax planning with today's business realities (232−234).. Belgium: PricewaterhouseCoopers.
1.2.
2008
Lehis, L.; Uustalu, E.; Klauson, I.; Pahapill, H. (2008). The Compatibility of the Estonian Tax System with Community Law. Juridica International, 2, 14−24.
1.2.
2008
Lehis, L.; Klauson, I.; Pahapill, H.; Uustalu, E. (2008). Compatibility of the Estonian corporate income tax system with the Community law. Intertax, 36, 389−399.
3.2.
2008
Simontacchi, Stefano; Uustalu, Erki (2008). Treaty issues related to the provision of know-how: comment on a Spanish Supreme Court decision. In: Russo, R.; Fontana, R. (_EditorsAbbr). A Decade of Case Law: Essays in honour of the 10th anniversary of the Leiden Adv LLM in International Tax Law (29−56).. IBFD Publications.
3.2.
2008
Uustalu, E.; Lentsius, H.; Kalamäe, P. (2008). Chapter on Estonia. In: Verlinden, I.; Smits, A. (_EditorsAbbr). Mastering the Intellectual Property Life Cycle: A global perspective on the tax-efficient management of IP rights (402−409).. PricewaterhouseCoopers.
3.2.
2008
Uustalu, E.; Klauson, I. (2008). Permanent Establishments: Estonia. Permanent Establishments, x−x.
3.1.
2007
Uustalu, E. (2007). Tax System of Estland. In: Nederlandse Regelingen van Internationaal Belastingrecht (150z19−150z30).. Kluwer.
3.1.
2004
Uustalu, E. (2004). CFC legislation, Tax Treaties and EC law: National Report on Estonia. CFC Legislation, Tax Treaties and EC Law. _EditorsAbbr Lang, M.; Aigner, H.-J.; Scheuerle, U.; Stefaner, M. Kluwer Law International, 173−189.
3.1.
2003
Uustalu, E.; Kurist, A. (2003). Trends in company/shareholder taxation: single or double taxation? In: International Fiscal Association (_EditorsAbbr). Cahiers de droit fiscal international (333−350).. Kluwer Law International.
3.2.
2003
Uustalu, E. (2003). EU accession and the Estonian tax system. European Taxation, 43 (5), 162−166.
1.2.
2001
Uustalu, Erki (2001). Taxation and the European Convention on Human Rights in the Domestic Law of Estonia. European Taxation, 12, 498−500.
5.04.2018
Detailne otsing
  • Leitud 1 kirjet
ProgrammLiikNumberNimiProjekti algusProjekti lõppVastutav täitjaAsutusFinantseerijapoolne rahastamine
SFSF0182740s06Eesti õigusruum globaalses õigusruumis01.01.200631.12.2011Raul NaritsTartu Ülikool, Õigusteaduskond232 418,32 EUR