Estonia

Estonia has exchange of information relationships with 60 jurisdictions through 60 DTCs and 0 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Netherlands DTC  14 Mar 1997  1997-03-14 8 Nov 1998  1998-11-08 Yes No
Morocco DTC  25 Sep 2013  2013-09-25 not yet in force  1900-01-01 Yes Yes
Austria DTC  5 Apr 2001  2001-04-05 12 Nov 2002  2002-11-12 Yes No
Denmark DTC  4 May 1993  1993-05-04 30 Dec 1993  1993-12-30 Yes No
Armenia DTC  14 Apr 2001  2001-04-14 23 Jan 2003  2003-01-23 Unreviewed No
Slovenia DTC  13 Sep 2005  2005-09-13 26 Jun 2006  2006-06-26 Yes No
Romania DTC  23 Oct 2003  2003-10-23 29 Nov 2005  2005-11-29 Yes No
Kazakhstan DTC  1 Mar 1999  1999-03-01 19 Jul 2000  2000-07-19 No No
Uzbekistan DTC  2 Oct 2012  2012-10-02 23 Dec 2013  2013-12-23 Unreviewed Yes
Cyprus DTC  15 Oct 2012  2012-10-15 8 Oct 2013  2013-10-08 Yes Yes
Sweden DTC  5 Apr 1993  1993-04-05 30 Dec 1993  1993-12-30 Yes No
Mexico DTC  19 Oct 2012  2012-10-19 4 Dec 2013  2013-12-04 Yes Yes
Croatia DTC  3 Apr 2002  2002-04-03 12 Jul 2004  2004-07-12 Yes No
France DTC  28 Oct 1997  1997-10-28 1 May 2001  2001-05-01 Yes No
Latvia DTC  11 Feb 2002  2002-02-11 21 Nov 2002  2002-11-21 Yes No
United Kingdom DTC  12 May 1994  1994-05-12 19 Dec 1994  1994-12-19 Yes No
Belarus DTC  21 Jan 1997  1997-01-21 22 Jul 1998  1998-07-22 Unreviewed No
Serbia DTC  24 Sep 2009  2009-09-24 14 Jun 2010  2010-06-14 Unreviewed Yes
Iceland DTC  16 Jun 1994  1994-06-16 10 Nov 1995  1995-11-10 Yes No
Greece DTC  4 Apr 2006  2006-04-04 1 Aug 2008  2008-08-01 Yes No
Portugal DTC  13 May 2003  2003-05-13 23 Jul 2004  2004-07-23 Yes No
Czech Republic DTC  24 Oct 1994  1994-10-24 26 May 1995  1995-05-26 Yes No
Georgia DTC  18 Dec 2006  2006-12-18 27 Dec 2007  2007-12-27 Yes No
Turkey DTC  25 Aug 2003  2003-08-25 21 Feb 2005  2005-02-21 Yes No
Slovakia DTC  21 Oct 2003  2003-10-21 29 Mar 2006  2006-03-29 Yes No
Albania DTC  5 Apr 2010  2010-04-05 25 Nov 2010  2010-11-25 Yes Yes
India DTC  19 Sep 2011  2011-09-19 20 Jul 2012  2012-07-20 Yes Yes
Poland DTC  9 May 1994  1994-05-09 9 Dec 1994  1994-12-09 Yes No
United Arab Emirates DTC  20 Apr 2011  2011-04-20 29 Mar 2012  2012-03-29 Yes Yes
Norway DTC  14 May 1993  1993-05-14 30 Dec 1993  1993-12-30 Yes No
Korea, Republic of DTC  23 Sep 2009  2009-09-23 25 May 2010  2010-05-25 Yes No
Ukraine DTC  10 May 1996  1996-05-10 30 Dec 1996  1996-12-30 Yes No
Former Yugoslav Republic of Macedonia DTC  20 Nov 2008  2008-11-20 21 May 2009  2009-05-21 Yes Yes
Canada DTC  2 Jun 1995  1995-06-02 28 Dec 1995  1995-12-28 Yes No
Azerbaijan DTC  30 Oct 2007  2007-10-30 27 Nov 2008  2008-11-27 Yes No
United States DTC  15 Jan 1998  1998-01-15 30 Dec 1999  1999-12-30 Yes No
Thailand DTC  25 Oct 2012  2012-10-25 23 Dec 2013  2013-12-23 Unreviewed No
Singapore DTC  18 Sep 2006  2006-09-18 27 Dec 2007  2007-12-27 Yes Yes
Malta DTC  3 May 2001  2001-05-03 22 Jan 2003  2003-01-22 Yes No
Switzerland DTC  11 Jun 2002  2002-06-11 12 Jul 2004  2004-07-12 Yes Yes
Italy DTC  20 Mar 1997  1997-03-20 22 Mar 2000  2000-03-22 Yes No
Bulgaria DTC  13 Oct 2008  2008-10-13 30 Dec 2008  2008-12-30 Yes Yes
Lithuania DTC  21 Oct 2004  2004-10-21 8 Mar 2006  2006-03-08 Yes No
Germany DTC  29 Nov 1996  1996-11-29 29 Dec 1998  1998-12-29 Yes No
Belgium DTC  5 Nov 1999  1999-11-05 15 Apr 2003  2003-04-15 Yes No
Isle of Man DTC  6 Aug 2009  2009-08-06 21 Dec 2009  2009-12-21 Yes Yes
Finland DTC  23 Mar 1993  1993-03-23 30 Dec 1993  1993-12-30 Yes No
Viet nam DTC  26 Sep 2015  2015-09-26 13 Nov 2016  2016-11-13 Unreviewed No
Turkmenistan DTC  28 Dec 2011  2011-12-28 15 Mar 2013  2013-03-15 Unreviewed Yes
Moldova, Republic of DTC  23 Feb 1998  1998-02-23 21 Jul 1998  1998-07-21 Unreviewed No
Luxembourg DTC  23 May 2006  2006-05-23 23 Jan 2007  2007-01-23 Yes No
Russian Federation DTC  5 Nov 2002  2002-11-05 not yet in force  1900-01-01 Yes No
Spain DTC  3 Sep 2003  2003-09-03 28 Dec 2004  2004-12-28 Yes No
Jersey DTC  21 Dec 2010  2010-12-21 30 Dec 2011  2011-12-30 Yes Yes
China DTC  12 May 1998  1998-05-12 8 Jan 1999  1999-01-08 Yes No
Ireland DTC  16 Dec 1997  1997-12-16 23 Dec 1998  1998-12-23 Yes No
Kyrgyzstan DTC  10 Apr 2017  2017-04-10 not yet in force  1900-01-01 Unreviewed Yes
Bahrain DTC  12 Oct 2012  2012-10-12 23 Dec 2013  2013-12-23 Yes Yes
Israel DTC  29 Jun 2009  2009-06-29 28 Dec 2009  2009-12-28 Yes No
Hungary DTC  11 Sep 2002  2002-09-11 1 Jan 2005  2005-01-01 Yes No