Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023

Estonia

Recent developments relating to MAP in Estonia prior to 15 August 2023

Developments relating to MAP in the tax treaty network

• As of 15 August 2023, Estonia has signed and ratified 64 tax treaties, out of which 62 tax treaties have entered into force. Since the latest Action 14 peer review report, the tax treaty with Guernsey has entered into force on 6 August 2020 and the tax treaty with Mauritius on 12 October 2021. Both treaties are in line with the Action 14 minimum standard. The MLI entered into force for Estonia on 1 May 2021. Estonia submitted its first notification under Article 35 (7) (b) of the MLI on 25 November 2021 covering seven tax treaties. Next notification was submitted on 1 June 2022, which also covered seven tax treaties. As a result of these notifications the first sentence of paragraph 1of Article 25 was updated by the MLI in accordance with OECD Model Tax Convention (2017) in eight tax treaties and in case of two tax treaties the second sentence of paragraph 3 of Article 25 was added.

Other developments relating to MAP

• No developments were reported

Latest Action 14 Peer Review report

• 25 May 2021, https://doi.org/10.1787/332796fc-en

Tax treaty network of Estonia

• 64 treaties, applicable to 64 jurisdictions (covering all treaties signed, although not necessarily in force)

• status of MLI: in force.

Table 1. State of play of Estonia's tax treaty network

Treaties in line with the Action 14 Minimum Standard following MLI impact	Treaties where actions are ongoing to make them in line with the Action 14 Minimum Standard	Following impact/actions, remaining treaties that are not in line with Action 14 Minimum Standard
61	3	0

Source: OECD

Estonia's MAP programme

Organisation of competent authority function

• six persons:

  • one head(s) of unit

  • five persons working on MAP cases (all of which work on other tasks as well).

• contact persons for MAP requests:

  • Mrs Merje Roomet, Chief expert of tax department, the Estonian Tax and Customs Board Lõõtsa 8 a, Tallinn, 15176 phone + 372 676 2124 [e-mail], www.emta.ee.

Figure 1. Competent Authority Organisational Structure

Source: OECD

Table 2. Guidance on the MAP process

MAP guidance	Resolution of disputes resulting from tax treaties, 1 June 2022	https://www.emta.ee/en/private-client/e-resident-non-resident/non-residents/taxation-income-and-tax-treaties (Sections “Making a MAP request” and “Minimum information required to be in a valid MAP request” to be referred to for form and content of a MAP request, including information requirements)
MAP profile	7 September 2023	https://www.oecd.org/tax/dispute/Estonia-Dispute-Resolution-Profile.pdf

Overview of Estonia's MAP Statistics for 2022

Please refer to https://www.oecd.org/tax/dispute/map-statistics-estonia.pdf for details with respect to Estonia's MAP Statistics.

Figure 2. Cases closed in 2022

Source: OECD

Figure 3. Evolution of Estonia's MAP caseload (2016-22)

Source: OECD

Table 3. Overview of Estonia’s MAP caseload for 2022

Inventory for year 2022	Opening Inventory 1/1/2022	Cases started	Cases Closed	End Inventory 31/12/2022
Attribution/allocation cases	1	0	1	0
Other cases	11	3	4	10
Total	12	3	5	10

Source: OECD

Table 4. Estonia’s average time to resolve MAP cases in 2022

Cases resolved in year 2022	Pre-2016 cases		Post-2015 cases		All
	Number of cases	Average time	Number of cases	Average time	Number of cases	Average time
				Start to End
Attribution / Allocation cases	0	N/A	1	9.37	1	9.37
Other cases	0	N/A	4	27.90	4	27.90
All cases	0	N/A	5	24.19	5	24.19

Source: OECD