The income tax treaty and protocol between Estonia and Israel, signed on 29 June 2009, entered into force on 28 December 2009. The treaty generally applies from 1 January 2010.
The treaty is mostly based on the OECD Model Convention (2008).
The maximum rates of withholding tax are:
| - | 5% on dividends, with and an exemption from tax for the "controlling" participations. If the recipient of divid… |