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Tax Convention with Estonia will Enter into Force

August 31, 2018

Ministry of Finance

Tax Convention with Estonia will Enter into Force

[Provisional translation]

1.  On August 30, the exchange of diplomatic notes between the Government of Japan and the Government of the Republic of Estonia for entry into force of the Convention between Japan and the Republic of Estonia for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (signed on August 30, 2017) took place in Tallinn.

2.  This Convention, accordingly, will enter into force on September 29, 2018 (the thirtieth day after the date of exchange of diplomatic notes) and will have effect:

(a)  with respect to taxes levied on the basis of a taxable year, for taxes for any taxable years beginning on or after January 1, 2019; and

(b)  with respect to taxes levied not on the basis of a taxable year, for taxes levied on or after January 1, 2019.

    


【Reference】 Texts and Outline of the Convention