The income tax treaty and protocol between Estonia and Israel, signed on 29 June 2009, entered into force on 28 December 2009. The treaty generally applies from 1 January 2010. The treaty is mostly based on the OECD Model Convention (2008). The maximum rates of withholding tax are: -   5% on dividends, with and an exemption from tax for the "controlling" participations. If the recipient of dividends and interest is an acknowledged pension fund, it can claim an exemption from tax in the source state. -   5% on interests, with an exemption for interest on government bonds and...