{"product_id":"estonia-u-s-department-of-the-treasury-9781503127401","title":"Estonia: Treaties and Tax Information Exchange Agreements","description":"This is a technical explanation of the Convention between the United States and the Republic of Estonia signed on January 15, 1998.Paragraph 1 of Article 1 provides that the Convention applies to residents of the United States or Estonia except where the terms of the Convention provide otherwise. Under Article 4 (Resident) a person is generally treated as a resident of a Contracting State if that person is, under the laws of that State, liable to tax therein by reason of his domicile or other similar criteria. If, however, a person is considered a resident of both Contracting States, Article 4 provides rules for determining a single state of residence (or no state of residence). This determination governs for all purposes of the Convention.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e U. S. Department of the Treasury\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 1503127400\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9781503127401\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Createspace Independent Publishing Platform\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 11\/07\/2014\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 104\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Paperback\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 0.58lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 11.02h x 8.50w x 0.22d","brand":"U. S. Department of the Treasury","offers":[{"title":"Paperback","offer_id":48622965457151,"sku":"9781503127401","price":12.95,"currency_code":"USD","in_stock":true}],"url":"https:\/\/www.whiterainbookhouse.com\/products\/estonia-u-s-department-of-the-treasury-9781503127401","provider":"WR Book House","version":"1.0","type":"link"}