On 18 December 2015, the protocol to the 1998 income tax treaty between China and Estonia entered into force. The protocol, signed 9 December 2014, replaces the protocol originally signed with the treaty and makes a number of amendments summarized as follows:
- It replaces Paragraph 3 of Article 2 (Taxes Covered), which includes Estonian income tax, and Chinese individual income tax and enterprise income tax;
- It replaces Paragraph 1 of Article 4 (Resident), which removes place of head office a…