On 4 May 2016, Irish Revenue issued eBrief No.47/16 on the tax treatment of royalty income under the 1999 income and capital tax treaty with Estonia. Based on the provisions of the MFN clause included in the Estonia-Ireland treaty and the protocol to Estonia's tax treaty with Switzerland that entered into force then end of 2015, the withholding tax on royalties under the Estonia-Ireland tax treaty is 0% effective from 1 January 2016.
Click the following link for eBrief No.47/16.