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) |
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 |
| 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 |
| Jersey | 01.01.2012 | JE |
| Kazakhstan (272.75 KB, PDF) | 01.01.2001 | KZ |
| Republic of Korea | 01.01.2011 | KR |
| 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 of the Netherlands Royalties are exempted from taxation in the state of source, the term does not include equipment |
01.01.1995 01.01.2010 01.01.2016 |
NL
|
| 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 | XS |
|
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 |
|
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 |
19.03.2018