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X X X X Extracts X X X X
....of the Agreement. 1. Ad Article 5 It is understood that on the date of signing of this Agreement none of the agreements for the avoidance of double taxation concluded by Estonia provide for special provision deeming an insurance enterprise of a Contracting State to have a permanent establishment in the other Contracting State if it collects premiums or insures risks in the territory of that othe....