On 26 June 2008, the Netherlands and Estonia signed a third protocol to the income and capital tax treaty between Netherlands and Estonia signed on 14 March 1997. The amending protocol provides for a replacement of the exemption method for the avoidance of double taxation by the credit method for artists and sportsmen resident in Estonia. This amendment results from the fact that the Netherlands as from 1 January 2007 no longer taxes non-resident artists and sportsmen performing in the Netherlands, who are resident in a country with which the Netherlands has a tax treaty. Therefore, the amendment aims at...