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Overview of Estonian bilateral Conventions for Avoidance of Double Taxation and Prevention of Fiscal Evasion
| IN FORCE | | | Initialised | Signed | Ratified | In force from | Effective from | Armenia | 02.10.1997 | 13.04.2001 | 11.12.2002
(est/eng) | 23.01.2003 | 01.01.2004 | Azerbaijan | 13.09.2002 | 30.10.2007 | 24.09.2008
(est/eng) | 27.11.2008 | 01.01.2009 | Austria | 15.12.1999 | 05.04.2001 | 17.09.2002
(est/eng) | 12.11.2002 | 01.01.2003
| Belarus | 27.01.1995 | 21.01.1997 | 25.03.1998
(est/eng) | 22.07.1998 | 01.01.1999 | Belgium | 15.07.1998 | 05.11.1999 | 11.10.2000
(est) (eng) | 15.04.2003 | 01.01.2004 | Bulgaria | 26.10.2007 | 13.10.2008 | 10.12.2008
(est/eng) | 30.12.2008 | 01.01.2009 | Canada | 07.07.1994 | 02.06.1995 | 13.12.1995
(est) (eng) | 28.12.1995 | 01.01.1996 | China | 19.04.1996 | 12.05.1998 | 09.12.1998
(est) (eng) | 08.01.1999 | 01.01.2000 | Croatia | 08.10.1999 | 03.04.2002 | 19.05.2004
(est/eng) | 12.07.2004 | 01.01.2005 | Czech Republic | 03.03.1994 | 24.10.1994 | 14.12.1994
(est) (eng) | 26.05.1995 | 01.01.1996 | Denmark | 14.01.1993 | 04.05.1993 | 25.11.1993
(est) (eng)
protocol (est)** | 30.12.1993 | 01.01.1994 | Finland | 14.01.1993 | 23.03.1993 | 25.11.1993
(est) (eng) | 30.12.1993 | 01.01.1994 | France* | 13.04.1995 | 28.10.1997 | 25.03.1998
(est) (eng) | 01.05.2001 | 01.01.1996
retroactively | Georgia | 25.05.2001 | 18.12.2006 | 21.11.2007
(est/eng) | 27.12.2007 | 01.01.2008 | Germany | 07.04.1995 | 29.11.1996 | 04.06.1997
(est) (eng) | 29.12.1998 | 01.01.1994
retroactively | Greece | 07.02.2002 | 04.04.2006 | 08.11.2006
(est/eng) | 01.08.2008 | 01.01.2009
| Hungary | 23.01.2002
through correspondence | 11.09.2002 | 19.05.2004
(est/eng) | 05.07.2004 | 01.01.2005 | Iceland | 14.01.1993 | 16.06.1994 | 16.11.1994
(est) (eng) | 10.11.1995 | 01.01.1996 | Ireland | 16.05.1997 | 16.12.1997 | 16.06.1998
(est) (eng) | 29.12.1998 | 01.01.1999 | | Isle of Man | 11.04.2008 | 08.05.2009 | 25.11.2009
(est/eng) | 21.12.2009 | 01.01.2010 | | Israel | 15.06.2007 | 29.06.2009 | 25.11.2009
(est/eng) | 28.12.2009 | 01.01.2010 | Italy | 20.12.1995 | 20.03.1997 | 25.03.1998
(est) (eng) | 22.02.2000 | 01.01.2001 | Kazakhstan | 19.12.1996 | 01.03.1999 | 07.06.2000
(est) (eng) | 19.07.2000 | 01.01.2001
| Latvia | 25.11.1992 | 14.05.1993 | 25.11.1993
(est) (eng) | 08.12.1998 | 01.01.1994 -
01.01.2002 | 20.09.2001 | 11.02.2002 | 23.10.2002
(est/eng) | 21.11.2002 | 01.01.2002
retroactively | Lithuania | 27.11.1992 | 13.09.1993 | 25.11.1993
(est) (eng) | 31.12.1993 | 01.01.1994 -
01.01.2006 | 18.10.2002 | 21.10.2004 | 12.10.2005
(est/eng) | 08.02.2006 | 01.01.06
retroactively | Luxembourg | 25.04.2002 | 23.05.2006 | 13.12.2006
(est/eng) | 23.01.2007 | 01.01.2008 | | Macedonia | 24.09.2008 | 20.11.2008 | 08.04.2009
(est/eng) | 21.05.2009 | 01.01.2010 | Malta | 14.01.2000 | 03.05.2001 | 11.12.2002
(est/eng) | 22.01.2003 | 01.01.2004 | Moldova | 12.07.1996 | 23.02.1998 | 16.06.1998
(est/eng) | 21.07.1998 | 01.01.1999 | Netherlands | 01.10.1993 | 14.03.1997 | 05.11.1997
(est) (eng) | 08.11.1998 | 01.01.1995 | Protocol | 11.11.2004 | 14.07.2005 | 31.03.2006
(est/eng) | 21.05.2006 | 01.01.2005 | 04.09.2007 | 26.06.2008 | 11.03.2009
(est/eng) | 22.05.2009 | 01.01.2010 | Norway | 14.01.1993 | 14.05.1993 | 25.11.1993
(est) (eng)
protocol (est)** | 30.12.1993 | 01.01.1994 | Poland | 01.07.1993 | 09.05.1994 | 23.11.1994
(est) (eng) | 09.12.1994 | 01.01.1995 | Portugal | 03.07.1998 +
changed through
correspondence | 13.05.2003 | 19.05.2004
(est/eng) | 23.07.2004 | 01.01.2005 | Romania | 06.02.1998 | 23.10.2003 | 26.10.2005
(est/eng) | 29.11.2005 | 01.01.2006 | Serbia | 03.04.2009 | 24.09.2009 | 17.12.2009
(est/eng) | 14.06.2010 | 01.01.2011 | Singapore | 02.10.1998 | 18.09.2006 | 17.10.2007
(est/eng) | 27.12.2007 | 01.01.2008 | Slovak | 15.05.1998 | 21.10.2003 | 26.10.2005
(est/eng) | 29.03.2006 | 01.01.2007 | Slovenia | 26.10.1999 | 13.09.2005 | 17.05.2006
(est/eng) | 26.06.2006 | 01.01.2007 | South-Korea | 10.12.1999 | 23.09.2009 | 16.12.2009
(est/eng) | 25.05.2010 | 01.01.2011 | Spain* | 13.07.2001 | 03.09.2003 | 15.12.2004
(est/eng) | 28.12.2004 | 01.01.2005 | Sweden | 14.01.1993 | 05.04.1993 | 25.11.1993
(est) (eng)
protocol (est)** | 31.12.1993 | 01.01.1994 | Switzerland* | 30.03.2001 | 11.06.2002 | 19.05.2004
(est/eng) | 12.07.2004 | 01.01.2005 | Turkey | 09.01.1998 | 25.08.2003 | 19.01.2005
(est/eng) | 21.02.2005 | 01.01.2006 | Ukraine | 02.11.1995 | 10.05.1996 | 11.12.1996
(est) (eng) | 30.12.1996 | 01.01.1997 | United Kingdom* | 22.10.1993 | 12.05.1994 | 23.11.1994
(est) (eng) | 19.12.1994 | 01.01.1995 | United States | 06.06.1997 | 15.01.1998 | 21.10.1998
(est/eng) | 30.12.1999 | 01.01.2000 |
* At the time when the protocol between Estonia and the Netherlands is enforced, also four effective tax treaties (between Estonia and the United Kingdom of Great Britain and Northern Ireland, between Estonia and France, between Estonia and the Kingdom of Spain and between Estonia and Switzerland) are being amended. Similarly with the protocol of the treaty between Estonia and the Netherlands will the treaties be complemented with additional tax exemption to interests, according to which, the interests paid by an enterprise of contracting state to the credit institution of the other state, which are deriving from the loan from that credit institution are taxed in the state of the credit institution.In treaties with the Kingdom of Spain and with Switzerland the amendment becomes effective since 01.01.2005. In treaties with United Kingdom of Great Britain and Northern Ireland and with France the amendment becomes effective since 21.05.2006.The amendments in the four effective treaties derive from the reservations agreed upon in the protocols of these tax treaties. Amendments will be in the paragraph 3 of article 11 of the tax treaties as an additional subparagraphs (depending on the subparagraphs on specific treaty, subparagraph c, d or e accordingly) and the additional subparagraph will be worded in Estonian as follows:
“...) igasugusest lepinguosalise riigi residendist ettevõtjale teises lepinguosalises riigis asuva panga poolt antud laenust esimeses lepinguosalises riigis tekkiv intress maksustatakse teises lepinguosalises riigis.”
and in English:
“...) interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State. ** Protocol unpublished in State Gazette is ratified and its provisions form an integral part of the Convention. | NOT IN FORCE YET | | | Initialised | Signed | Ratified | | Albania | 15.09.2009 | 05.04.2010 | | | Bahrain | 06.05.2010 | | | | Bosnia and Herzegovina | 02.06.2010 | | | Georgia (new protocol) | 22.09.2009 | 17.07.2010 | | India | 30.06.2010 | | | Jersey | 16.02.2010 | | | Russia | 10.02.2000 | 05.11.2002 | 19.05.2004
(est/eng) | South-Africa | 27.05.1999 +
changed through correspondence | | | Singapore (new protocol) | 26.07.2010 | | | Thailand | 25.05.2007 | | | Cyprus | Second round of negotiation 24.07 - 28.07.2006 | | Morocco | First round of negotiation 05.10 - 09.10.2009 | Uzbekistan | Final text not agreed |
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