Although the first stages will be more towards foreigners who conduct any business in Estonia, the next stages should allow appearance of new business models and internationally operated activities headquartered and registered in Estonia.
This actually points out a huge challenge for Estonia. As well as the tax advantages, another (and perhaps the primary) reason businesses incorporate in Delaware is their extremely well developed (and business friendly) body of corporate law (the stuff that governs the relationship between shareholders and the corporation, duties of a board of directors, that sort of thing) and a judiciary that is highly efficient in resolving internal corporate disputes. If you study corporations in any law school in the U.S., they will teach you Delaware law, regardless of what state you are actually in.
I would love to see Estonia take on this challenge as well, but it will take a long time and concerted effort.
Although the first stages will be more towards foreigners who conduct any business in Estonia, the next stages should allow appearance of new business models and internationally operated activities headquartered and registered in Estonia.