Estonia has 62 tax agreements in force as reported in its response to the Peer Review questionnaire. Nineteen of those agreements comply with the minimum standard.
Estonia signed the MLI in 2018 and deposited its instrument of ratification on 15 January 2021. The MLI entered into force for Estonia on 1 May 2021. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Estonia reserved the right to delay the entry into effect of the provisions of the MLI until Estonia has completed its internal procedures for this purpose with respect to each of its listed agreements.1 Estonia notified that it completed its internal procedures for the entry into effect of the MLI with respect to its agreements with Austria, Cyprus*, Finland, Latvia, Poland, the Slovak Republic and Ukraine on 25 November 2021 and with respect to its agreements with Belgium, Georgia, India, Isle of Man, Lithuania, Norway and Spain on 1 June 2022.
Estonia has not listed its agreements with Switzerland under the MLI but indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in that agreement.
Estonia is generally implementing the minimum standard through the inclusion of the preamble statement and the PPT.2