OBS_VALUE: <ul><li><a href=https://www.riigiteataja.ee/en/eli/ee/531052021003/consolide/current target=_blank>Income Tax Act(Tulumaksuseadus, RT I 1999 101 903, 15 December 1999,  last amended on 1 August 2017)</a></li><li><a href=https://www.riigiteataja.ee/en/eli/ee/530042021005/consolide/current target=_blank>Taxation Act(Maksukorralduse seadus, RT I 2002, 26, 150, 20 February 2002, last amended on 15 April 2018)</a></li></ul>