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Veranstaltungen
Tax Convention USA -- Estonia
GENERAL EFFECTIVE DATE UNDER ARTICLE 28
1 JANUARY 2000
Contents
Letter of Submittal
Letter of Transmittal
The Convention
Article 1-3
Article 4-7
Article 8-11
Article 12-15
Article 16-20
Article 21-24
Article 25-29
Technical Explanation
ARTICLE 1 - General Scope
ARTICLE 2 - Taxes Covered
ARTICLE 3 - General Definitions
ARTICLE 4 - Resident
ARTICLE 5 - Permanent Establishment
ARTICLE 6 - Income from Immovable (Real) Property
ARTICLE 7 - Business Profits
ARTICLE 8 - Shipping and Air Transport
ARTICLE 9 - Associated Enterprises
ARTICLE 10 - Dividends
ARTICLE 11 - Interest
ARTICLE 12 - Royalties
ARTICLE 13 - Capital Gains
ARTICLE 14 - Independent Personal Services
ARTICLE 15 - Dependent Personal Services
ARTICLE 16 - Directors' Fees
ARTICLE 17 - Artistes and Sportsmen
ARTICLE 18 - Pensions, Social Security, Annuities, Alimony, and Child Support
ARTICLE 19 - Government Service
ARTICLE 20 - Students, Trainees And Researchers
ARTICLE 21 - Other Income
ARTICLE 22 - Limitation of Benefits
ARTICLE 23 - Relief from Double Taxation
ARTICLE 24 - Nondiscrimination
ARTICLE 25 - Mutual Agreement Procedure
ARTICLE 26 - Exchange of Information and Administrative Assistance
ARTICLE 27 - Members of Diplomatic Missions and Consular Posts
ARTICLE 28 - Entry into Force
ARTICLE 29 - Termination
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