This is a technical explanation of the Convention between the United States and the Republic of Estonia signed on January 15, 1998 (the AConvention@). Negotiations took into account the U.S. Treasury Department=s current tax treaty policy and the U.S. Treasury Department=s Model Income Tax Convention published on September 20, 1996 (the AU.S. Model@) between the first and second rounds of negotiations for this Convention, as well as the Model Inc...
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