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Estonia Publishes Synthesized Texts of Tax Treaties with Poland, the Slovak Republic, and Ukraine as Impacted by the BEPS MLI

11 January 2022

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Treaty Development

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Estonia-Poland-Slovak Republic-Ukraine

Estonia's Ministry of Finance has published the synthesized texts of the tax treaties with Poland, the Slovak Republic, and Ukraine as impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The synthesized texts were prepared on the basis of the reservations and notifications submitted to the Depositary by the respective countries. The authentic legal texts of the treaties and the MLI take precedence and remain the legal texts applicable. The MLI applies for the 1994 Estonia-Poland tax treaty: in Estonia: with respect to taxes withheld at source on amounts paid...