Income Tax treaty between Bahrain and Estonia: Effective from 1 January 2014

On 9 February 2014, Estonia added Bahrain to its white list (not considered as low-tax jurisdiction) with an effective date of 1 January 2014.

The main provisions of the treaty are as follows:

Permanent establishment

The term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.