Therefore, Estonia should calculate the tax amount due in Estonia taking into account the totality of his income and also make the same personal deductions available to resident and non-resident taxpayers.
Eestis kohaldatava tulumaksu arvestamisel peaks Eesti seega võtma arvesse maksumaksja sissetulekut tervikuna ja kohaldama nii residentidele kui ka mitteresidentidele samu üksikisiku tulumaksusoodustusi.