On 25 November 2021, the Organization for Economic Cooperation and Development (OECD) has announced that Estonia deposited new notifications under the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) subsequent to their ratification.
Estonia has notified, in relation to Article 35(7)(a)(i) of the MLI, the completion of its internal procedures for the entry into effect of the provisions of the MLI with respect to its treaties with Austria, Cyprus, Finland, Latvia, Poland, Slovak Republic, and Ukraine in accordance with Article 35(7)(b) of the MLI.
The MLI will enter into force for Estonia on 1 May 2021. For the latest list of which countries have deposited their final MLI instrument please see the status.