DT6700 - Estonia: Agreement

The comprehensive agreement (SI 1994/3207) has effect

1. In the United Kingdom for

(i) Income Tax from 1995-96,

(ii) Capital Gains Tax from 1995-96,

(iii) Corporation Tax from 1 April 1995.

2. In Estonia

(i) in respect of taxes withheld at source, on income derived on or after 1 January 1995,

(ii) in respect of other taxes on income, for taxes chargeable, for any tax year beginning on or after 1 January 1995.