The Estonian Tax and Customs Board May 29 issued guidance on the taxation of cross-border income due to the coronavirus pandemic. Topics covered include: 1) the tax treatment of Estonian resident income earned from foreign countries; 2) the tax treatment of nonresidents’ income earned in Estonia from countries that have a DTA with Estonia; and 3) rules for determining tax residency for the assessment of tax liabilities. [Estonia, Tax and Customs Board, 05/29/20]
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