On 18 November 2016, Spain's Ministry of Finance published the letter sent to the Estonian Ministry of Finance concerning the effect of the MFN clause in the 2003 Estonia-Spain tax treaty as triggered by the 2014 Estonia-Switzerland tax treaty ({News-2016-06-02/T/2- previous coverage}). The letter confirms the following changes:
- The duration of the period after which a building site, construction or installation project, or a related supervisory activity will constitute a permanent establis…