As {News-2016-05-09/T/2- previously covered}, Irish Revenue announced on 4 May 2016 that the MFN clause in its tax treaty with Estonia was triggered effective 1 January 2016 by the 2014 protocol to the Estonia-Switzerland tax treaty, resulting in a 0% withholding tax rate for royalties. While similar announcements have not been made by Estonia's other tax treaty partners, for the treaties that have relevant MFN clauses, the 0% royalty rate also applies. In addition to Ireland, the affected tr…