Published in Riigi Teataja (State Gazette) part II (International Agreements).
| State |
In effect from
|
Code
|
|---|---|---|
| Albania | 01.01.2011 | AL |
| United States of America (216.06 KB, PDF) | 01.01.2000 | US |
| United Arab Emirates | 01.01.2011 | AE |
| Armenia (269.88 KB, PDF) | 01.01.2004 | AM |
| Austria (314.64 KB, PDF) | 01.01.2003 | AT |
| Azerbaijan | 01.01.2009 | AZ |
| Kingdom of Bahrain | 01.01.2014 | BH |
| Belarus (245.02 KB, PDF) | 01.01.1999 | BY |
| Belgium (217.45 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.2004 01.01.2016 |
BE |
| Bulgaria | 01.01.2009 | BG |
| Canada (219.48 KB, PDF) Some types of royalties are exempted from taxation in the state of source |
01.01.1996 01.01.2016 |
CA |
| People's Republic of China (206.6 KB, PDF) Protocol amending the Convention with People´s Republic of China |
01.01.2000 01.01.2016 |
CN |
| Croatia | 01.01.2005 | HR |
| Cyprus | 01.01.2014 | CY |
| Czech Republic (309.81 KB, PDF) | 01.01.1996 | CZ |
| Denmark (350.67 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1994 01.01.2016 |
DK |
| Finland (330.35 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1994 01.01.2016 |
FI |
| France (288.43 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1996 01.01.2016 |
FR |
|
01.01.2008 01.01.2012 |
GE | |
| Federal Republic of Germany (333.51 KB, PDF) | 01.01.1994 | DE |
| Greece | 01.01.2009 | EL |
| Guernsey | 01.01.2021 | GG |
| Hong Kong (PDF) (Special Administrative Region of People´s Republic of China) | 01.01.2020 | HK |
| Hungary Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.2005 01.01.2016 |
HU |
| Iceland (261.42 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1996 01.01.2016 |
IS |
| India | 01.01.2013 | IN |
| Ireland (216.28 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1999 01.01.2016 |
IE |
| State of Israel | 01.01.2010 | IL |
| Italy (211.77 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.2001 01.01.2016 |
IT |
| Japan (PDF) | 01.01.2019 | JP |
| Jersey | 01.01.2012 | JE |
| Kazakhstan (272.75 KB, PDF) | 01.01.2001 | KZ |
| Republic of Korea | 01.01.2011 | KR |
| Kyrgyz Republic (PDF) | 01.01.2019 | KG |
| Latvia (319.03 KB, PDF) | 01.01.2002 | LV |
| Lithuania (273.63 KB, PDF) | 01.01.2006 | LT |
| Luxembourg (new) | 01.01.2016 | LU |
| Macedonia | 01.01.2010 | MK |
| Malta (271.3 KB, PDF) | 01.01.2004 | MT |
| Isle of Man | 01.01.2010 | IM |
| Moldova (204.15 KB, PDF) | 01.01.1999 | MD |
| Netherlands (234.51 KB, PDF) Protocol amending the Convention with the Netherlands Protocol amending the Convention of the Netherlands Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1995 01.01.2005 01.01.2010 01.01.2016 |
NL Swiss protocol |
| Norway (273.08 KB, PDF) Royalties are exempted from taxation in the state of source, equipment is not included |
01.01.1994 01.01.2016 |
NO Swiss protocol |
| Poland (264.95 KB, PDF) | 01.01.1995 | PL |
| Portugal | 01.01.2005 | PT |
| Romania | 01.01.2006 | RO |
| Serbia | 01.01.2011 | RS |
| Singapore Protocol amending the Convention with Singapore |
01.01.2008 30.03.2012 |
SG |
| Slovak Republic | 01.01.2007 | SK |
| Slovenia | 01.01.2007 | SI |
| Spain Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.2005 01.01.2016 |
ES |
| Sweden (192.75 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1994 01.01.2016 |
SE Swiss protocol |
| Swiss Federal Council Protocol amending the Convention with Swiss Federal Council |
01.01.2005 01.01.2016 |
CH |
| Ukraine (210.62 KB, PDF) | 01.01.1997 | UA |
| United Kingdom of Great Britain and Northern Ireland (221.67 KB, PDF) Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1995 16.10.2015 |
GB Swiss protocol |
| United Mexican States | 01.01.2014 | MX |
| Uzbekistan | 01.01.2014 | UZ |
| Thailand | 01.01.2014 | TH |
| Turkey | 01.01.2006 | TR |
| Turkmenistan | 01.01.2014 | TM |
| Socialist Republic of Viet Nam | 01.01.2017 | VN |
13.09.2021