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Impact of Protocol to Estonia's Tax Treaty with Switzerland on Other Treaties

|Treaty Development|Estonia-Belgium-Canada-Denmark-Finland-F ...
Estonia-Belgium-Canada-Denmark-Finland-France-Hungary-Iceland-Italy-Ireland-Netherlands-Spain-Sweden-Switzerland-United Kingdom

As {News-2016-05-09/T/2- previously covered}, Irish Revenue announced on 4 May 2016 that the MFN clause in its tax treaty with Estonia was triggered effective 1 January 2016 by the 2014 protocol to the Estonia-Switzerland tax treaty, resulting in a 0% withholding tax rate for royalties. While similar announcements have not been made by Estonia's other tax treaty partners, for the treaties that …

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