DT6703 | Double Taxation Relief Manual: 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: Estonia tax treaties