DT6703 - Double Taxation Relief Manual: Guidance by country: Estonia: Agreements in force
Title: Convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Gains
Signed: 12 May 1994
Statutory Instrument number: SI 1994 No. 3207
Entered into force: 19 December 1994
Has effect:
- in Estonia from 1 January 1995
- in the UK, in respect of income tax and capital gains tax, from 6 April 1995; in respect of corporation tax, from 1 April 1995
The text of the convention currently in force can be found at the following link: https://www.gov.uk/government/publications/estonia-tax-treaties