Estonia
A. Progress in the implementation of the minimum standard
Estonia has 60 tax agreements in force, as reported in its response to the Peer Review questionnaire. Two of those agreements, the agreements with Hong Kong (China) and Japan, comply with the minimum standard.
Estonia signed the MLI in 2018 and has not listed its agreements with Germany and Switzerland. It indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to those agreements.
Estonia is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.
B. Implementation issues
Estonia’s listed agreements under the MLI will start to be compliant after Estonia’s ratification of the MLI. Estonia indicated that the amended ratification bill was submitted to its Parliament. Estonia further indicated that it expected to deposit its instrument of ratification of the MLI early in 2021.
Note
← 1. For its agreements listed under the MLI, Estonia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).