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Ireland Announces Withholding Tax Exemption for Royalty Income under Tax Treaty with Estonia as per MFN Clause

|Treaty Development|Ireland-Estonia
Ireland-Estonia

On 4 May 2016, Irish Revenue issued eBrief No.47/16 on the tax treatment of royalty income under the 1999 income and capital tax treaty with Estonia. Based on the provisions of the MFN clause included in the Estonia-Ireland treaty and the protocol to Estonia's tax treaty with Switzerland that entered into force then end of 2015, the withholding tax on royalties under the Estonia-Ireland tax tre…

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