On 9 December 2020, the Estonian Parliament (Riigikogu) has adopted Bill No. 286 SE to amend a Law on the Ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting.

The Bill changes the data concerning the Belarus agreement in the table of double taxation agreements to which Estonia wishes to apply the Convention. As a second amendment, a notice will be added to the law according to which the Estonia’s Convention will apply to taxes covered by tax treaties from the beginning of the calendar year.