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WORLD TRADE GAS/SC/127 5 October 1999 ORGANIZATION (994123) Trade in Services THE REPUBLIC OF ESTONIA Schedule of Specific Commitments (This is authentic in English only) REPUBLIC OF ESTONIA SCHEDULE
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gatssc127 - esf stands for General Anti-Abuse Tax Rule (GAAR) Standardized Self-Certification Form.
Taxpayers who are subject to the GAAR rules and wish to self-certify their compliance are required to file gatssc127 - esf.
Gatssc127 - esf should be filled out by providing relevant information related to the taxpayer's compliance with the GAAR rules.
The purpose of gatssc127 - esf is to allow taxpayers to self-certify their compliance with the GAAR rules and avoid penalties for non-compliance.
Taxpayers must report information related to their tax arrangements, potential tax risks, and reasons for considering the use of GAAR.
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