On 12 February 2020, the Estonian parliament approved the law for the ratification of the pending income tax treaty with Guernsey. The treaty, signed 18 November 2019 ({News-2019-12-11/T/5-previous coverage}), is the first of its kind between the two jurisdictions and will enter into force once the ratification instruments are exchanged and will apply from 1 January of the year following its en…