DT6700+ - Double Taxation Relief Manual: Contents


ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Estonia

DT6700 

Estonia: Agreement

DT6701

Estonia: Admissible taxes

DT6702

Estonia: Dividends

DT6703

Estonia: Dividends

DT6704

Estonia: Interest

DT6705

Estonia: Royalties

DT6706

Estonia: Students

DT6707

Estonia: Professors and teachers

DT6708

Estonia: Relief from Estonian Tax

DT6709

Estonia: Underlying Tax

DT6720.1

DT6720-1: DT: Estonia: double taxation agreement, Article 1: Personal scope

DT6720.2

DT: Estonia: double taxation agreement, Article 2, Taxes covered

DT6720.3

DT: Estonia: double taxation agreement, Article 3: General definitions

DT6720.4

DT: Estonia: double taxation agreement, Article 4: Residence

DT6720.5

DT: Estonia: double taxation agreement, Article 5: Permanent establishment

DT6720.6

DT: Estonia: double taxation agreement, Article 6: Income from immovable property

DT6720.7

DT: Estonia: double taxation agreement, Article 7: Business profits

DT6720.8

DT: Estonia: double taxation agreement, Article 8: Shipping and air transport

DT6720.9

DT: Estonia: double taxation agreement, Article 9: Associated enterprises

DT6720.10

DT: Estonia: double taxation agreement, Article 10: Dividends

DT6720.11

DT: Estonia: double taxation agreement, Article 11: Interest

DT6720.12

DT: Estonia: double taxation agreement, Article 12: Royalties

DT6720.13

DT: Estonia: double taxation agreement, Article 13: Capital gains

DT6720.14

DT: Estonia: double taxation agreement, Article 14: Independent personal services

DT6720.15

DT: Estonia: double taxation agreement, Article 15: Dependent personal services

DT6720.16

DT: Estonia: double taxation agreement, Article 16: Directors' fees

DT6720.17

DT: Estonia: double taxation agreement, Article 17: Artistes and sportsmen

DT6720.18

DT: Estonia: double taxation agreement, Article 18: Pensions

DT6720.19

DT: Estonia: double taxation agreement, Article 19: Government service

DT6720.20

DT: Estonia: double taxation agreement, Article 20: Students

DT6720.21

DT: Estonia: double taxation agreement, Article 21: Professors and teachers

DT6720.22

DT: Estonia: double taxation agreement, Article 22: Other income

DT6720.23

DT: Estonia: double taxation agreement: Article 23: Elimination of double taxation

DT6720.24

DT: Estonia: double taxation agreement, Article 24: Limitation of relief

DT6720.25

DT: Estonia: double taxation agreement, Article 25: Partnerships

DT6720.26

DT: Estonia: double taxation agreement, Article 26: Non-discrimination

DT6720.27

DT: Estonia: double taxation agreements, Article 27: Mutual agreement procedure

DT6720.28

DT: Estonia: double taxation agreement, Article 28: Exchange of information

DT6720.29

DT: Estonia: double taxation agreement, Article 29: Members of diplomatic or permanent missions and consular posts

DT6720.30

DT: Estonia: double taxation agreement, Article 30: Entry into force

DT6720.31

DT: Estonia: double taxation agreement, Article 31: Termination

DT6721

DT: Estonia: double taxation agreement,: Exchange of notes