Estonia
A. Progress in the implementation of the minimum standard
Estonia has 61 tax agreements in force as reported in its response to the Peer Review questionnaire. Three of those agreements comply with the minimum standard.
Estonia signed the MLI in 2018 and deposited its instrument of ratification on 15 January 2021. The MLI entered into force for Estonia on 1 May 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Estonia reserved the right to delay the entry into effect of the provisions of the MLI until Estonia has completed its internal procedures for this purpose with respect to each of its listed agreements.1 Estonia notified that it completed its internal procedures for the entry into effect of the MLI with respect to its agreements with Austria, Cyprus*, Finland, Latvia, Poland, the Slovak Republic and Ukraine on 25 November 2021.
Estonia has not listed its agreements with Germany and Switzerland under the MLI but has signed a bilateral complying instrument with respect to its agreement with Germany, and indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreement with Switzerland.
Estonia is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.2