Ryczałt od dochodów spółek, potocznie zwany „estońskim CIT-em”, to odrębny od zasad ogólnych reżim opodatkowania. Jak sama nazwa wskazuje, Ministerstwo Finansów, tworząc polskie przepisy o estońskim CIT, inspirowało się rozwiązaniem wywodzącym się z tego najmniej zaludnionego kraju bałtyckiego.
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