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ARTICLE 2

U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Taxes Covered

  1. The existing taxes to which the Convention shall apply are:

a) in the United States: the Federal income taxes imposed by the Internal Revenue Code (but excluding the accumulated earnings tax, the personal holding company tax, and social security taxes), and the excise taxes imposed with respect to the investment income of private foundations (hereafter referred to as "United States tax");

b) in Estonia: the income tax (tulumaks) (but excluding the tax on insurance companies provided in paragraph 35 of the Estonian income tax law), and the local income tax (kohalik tulumaks), (hereafter referred to as "Estonian tax").

  1. The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws or other laws affecting their obligations under the Convention, and of any official published material concerning the application of the Convention, including explanations, regulations, rulings, or judicial decisions.

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▸Contents — U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf
U.S. Income Tax Treaty — estonia tax treaty documents: estonia.pdf

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