Competent Authority 

Ministry of Finance
Suur-Ameerika 1
Tallinn
15 006 Estonia

Tax and Customs Board
Narva mnt 9j
Tallinn
15 176 Estonia

Organization 

Tax and Customs Board

Scope of MAP & MAP APA

Application of the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxation of income

Domestic guidelines & administrative arrangements

Instructions in Estonian: http://www.emta.ee/index.php?id=21387

Time for filing

According to Article 25 (1) of the Tax Treaty, the case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

Form of request

No specific form

Documentation requirement

No formal requirements

User fees

None

Tax collection / penalty / interest

General provisions apply

Other dispute resolution mechanisms

EU Arbitration Convention

Government Website 

Ministry of Finance: http://www.fin.ee/?lang=en

 Tax and Customs Board: http://www.emta.ee/