https://www.taxtmi.com/acts?id=44778 The Protocol clarifies that no special deeming rule currently treats an insurance enterprise as having a permanent establishment merely by collecting premiums or insuring risks except through an independent agent; should Estonia later include such a provision in any treaty it will notify the other Contracting State and, after consultations between competent authorities, that provision may be considered for this Agreement. It also confirms that gains from alienation of immovable property situated in a Contracting State may be taxed in that State in accordance with Article 13. en-us Wed, 16 Oct 2024 14:53:51 +0530 Tue, 22 Oct 2024 13:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44778 The Protocol clarifies that no special deeming rule currently treats an insurance enterprise as having a permanent establishment merely by collecting premiums or insuring risks except through an independent agent; should Estonia later include such a provision in any treaty it will notify the other Contracting State and, after consultations between competent authorities, that provision may be considered for this Agreement. It also confirms that gains from alienation of immovable property situated in a Contracting State may be taxed in that State in accordance with Article 13. Act-Rules DTAA Wed, 16 Oct 2024 14:53:51 +0530 https://www.taxtmi.com/acts?id=44778