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ARTICLE 28

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

Entry into Force

  1. The Governments of the Contracting States shall notify each other through diplomatic channels when the constitutional requirements for the entry into force of the Convention have been complied with.

  2. The Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1, and its provisions shall have effect in both Contracting States:

a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the calendar year next following the year in which the Convention enters into force;

b) in respect of other taxes on income, for taxable years beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.

  1. The appropriate authorities of the Contracting States shall consult within a five-year period from the date on which this Convention enters into force with respect to the application of the Convention, including the negotiations of an amendment to the Convention by mean of a protocol (if appropriate), to income derived from new technologies (such as payments received for transmission by satellite, cable, optic fibre or similar technology).

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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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