The income tax treaty between Estonia and Guernsey entered into force on 6 August 2020. The treaty, signed 18 November 2019, is the first of its kind between the two jurisdictions. Taxes Covered The treaty covers Estonian income tax and covers Guernsey income tax. Residence If a person other than an individual is considered resident in both Contracting Parties, the competent authorities will determine the company's residence for the purpose of the treaty by mutual agreement, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. If no...