nõrgemaks

Nõrgemaks, also known as the "weak tax" or "minimum tax," is a type of tax levied on certain types of income or assets, typically those that are considered to be less taxed or untaxed in other jurisdictions. The term "nõrgemaks" is commonly used in the context of international taxation, particularly in the European Union.

The primary purpose of nõrgemaks is to ensure that income or assets are taxed at least at a minimum rate, even if they are not subject to taxation in their home country. This can help to prevent tax evasion and ensure a more equitable tax system.

Nõrgemaks can be applied to various types of income, including interest, dividends, and royalties. It can also be applied to certain types of assets, such as bank deposits or investment funds. The rate of nõrgemaks can vary depending on the type of income or asset and the jurisdiction in which it is held.

Nõrgemaks is often used in conjunction with other tax measures, such as withholding taxes or double taxation agreements. It is important for individuals and businesses to understand the tax implications of holding income or assets in different jurisdictions and to seek professional advice if necessary.