Protocol to the Tax Treaty between China and Estonia has Entered into Force

On 18 December 2015, the protocol to the 1998 income tax treaty between China and Estonia entered into force. The protocol, signed 9 December 2014, replaces the protocol originally signed with the treaty and makes a number of amendments summarized as follows:

• It replaces Paragraph 3 of Article 2 (Taxes Covered), which includes Estonian income tax, and Chinese individual income tax and enterprise income tax;
• It replaces Paragraph 1 of Article 4 (Resident), which removes place of head office a…