Estonia has 59 tax agreements in force, as reported in its response to the Peer Review questionnaire. Its agreement with Japan complies with the minimum standard.

Estonia signed the MLI in 2018, listing 56 tax agreements.1

Estonia is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT. 2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

Estonia indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreements with Germany and Switzerland.

No jurisdiction has raised any concerns about their agreements with Estonia.


← 1. In total, Estonia listed 58 agreements under the MLI, two of which (the agreements with Morocco and Russia) are not yet in force.

← 2. For its agreements listed under the MLI, Estonia is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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