The Estonian Tax and Customs Board recently issued a release on the impact of Russia's listing as non-cooperative by the EU Council with effect from 21 February 2023. The release notes that the tax impacts for Russia, the British Virgin Islands, Costa Rica, and the Marshall Islands, and other listed jurisdictions, include: A 20% withholding tax on payments made to companies in non-cooperative jurisdictions for the provision of services, even if the service is not provided in Estonia (withholding not required if the company has a registered PE in Estonia); The disallowance of the tax exemption on dividend/profit distributions received...