The income tax treaty between Estonia and Hong Kong entered into force on 18 December 2019. The treaty, signed 25 September 2019, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Estonian income tax and covers Hong Kong profits tax, salaries tax, and property tax. Service PE The treaty includes the provision that a permanent establishment will be deemed constituted when an enterprise furnishes services through employees or other engaged personnel if the activities continue for the same or connected project within a Contracting Party for a period or periods aggregating more than 183...