On 9 February 2014, the government expanded the "white list" (Regulation No. 11 of 11 January 2000) to include Bahrain, Mexico, Thailand, Turkmenistan and Uzbekistan. These countries are, therefore, automatically not treated as low-tax jurisdictions. The reason for this amendment was that the treaties with these countries came into force during 2013 and became effective from 1 January 2014. The amendment of the "white list" is effective retrospectively from 1 January 2014, and, thus, brings the number of "white-listed" countries to 57. If an Estonian resident makes a payment to a legal person of a country not included in the...