Estonia MOF Posts Synthesized Text of DTA, Protocol With Slovakia in English

The Estonian Ministry of Finance Dec. 2, 2021, posted online the synthesized text, in English, of the 2003 DTA and protocol with Slovakia and the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), which entered into force May 1, 2021. The MLI applies from: 1) Jan. 1 for withholding taxes; 2) Jan. 1, 2023, for all other taxes in Estonia; and 3) June 25 for all other taxes in Slovakia. The synthesized text is to facilitate the application of the MLI but isn’t a source of law. [Estonia, Ministry of Finance, 12/02/21] ...