World Tax Reviews

Deloitte Eesti

The overall leaders of the Baltic teams at Deloitte are managing partner Igor Rodin and partner in charge of tax Kristine Jarve. Domestically, the team in Estonia is led by tax manager Liisu Leli. It contains tax specialists and practitioners from the financial consultancy, audit or legal departments and so is able to provide a full-scale client service.

One recent example of the firm's work saw it acting on the acquisition of a multinational group, considered am industry leader in the Baltics, that is headquartered in Estonia. In particular, the team provided due diligence support and post-acquisition restructuring support, with a particular focus on the thin capitalisation rules that were still in the development phase at the time of the transaction.


The EMEIA Tax Center at EY is organised as a supranational entity covering the entire Europe, Middle East, India and Africa (EMEIA) region, with its Intercompany Effectiveness Platform, Solutions & Intelligence and operational transfer pricing practice serving clients’ needs across all jurisdictions.

Led by well-recognised, Oslo-based partner Sveinung Baumann-Larsen, the operational transfer pricing team brings together multi-disciplinary experience and resources focusing on IT, accounting, and tax from the entire region to bring to bear in its work. This work covers some of the leading global companies in their respective fields and includes those involved in retail and consumer products, energy and pharmaceuticals.

TGS Baltic

The Estonia office of pan-Baltic firm TGS Baltic is led by partner Helmut Pikmets, who is supported by partners Robertas Degesys and Andra Rubene along with three other lawyers. The team handles more than 100 tax cases a year, covering a range of areas including M&A, private equity and and other financial matters most notably.

One example of the firm's work is its ongoing advice to Mars and Royal Canin on VAT, corporate income tax and social security tax issues related to taxation of Mars stock stored in one pan-Baltic warehouse in Latvia, part of which is sold domestically and the remainder exported to Lithuania and Estonia.

The one notable change to the team that occurred during the research period saw the departure of tax consultant Dainius Daugirda, who left in October 2018 to take up a role as a senior associate with WINT.