According to a recent update from the Estonian Ministry of Foreign Affairs, the income and capital tax treaty with Luxembourg entered into force on 11 December 2015. The treaty, signed 7 July 2014, replaces the 2006 income and capital tax treaty between the two countries. Taxes Covered The treaty covers Estonian income tax, and Luxembourg individual income tax, corporation tax, capital tax and communal trade tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted if an enterprise of one Contracting State furnishes services in the other State for a period or periods aggregating...