Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Declarations, Denunciations, Derogations
Status as of 17/09/2019


Declaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 8 July 2014 - Or. Engl.

ANNEX A – Existing taxes to which the Convention shall apply

Article 2, paragraph 1.a.i:
- income tax;

Article 2, paragraph 1.b.ii:
- social tax ;
- unemployment insurance premium ;
- contribution to mandatory funded pension;

Article 2, paragraph 1.b.iii:
B. land tax;
C. value-added tax;
D. excise duties;
E. heavy goods vehicles tax;
G. gambling tax.
Period covered: 01/11/2014 -
Articles concerned : 2

Declaration transmitted by a Note Verbale from the Ministry of Foreign Affairs of Estonia to the Secretariat General of the OECD on 3 January 2019 - Or. Engl.

Declaration on the effective date for exchanges of information under the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country reports.
Period covered: 03/01/2019 -
Articles concerned : 28

Source : Treaty Office on - * Disclaimer.