diff --git a/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-de-republiek-estland-tot-het-ve/BWBV0001353/README.md b/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-de-republiek-estland-tot-het-ve/BWBV0001353/README.md
index 6919dbb2295..60ad3deced3 100644
--- a/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-de-republiek-estland-tot-het-ve/BWBV0001353/README.md
+++ b/verdrag/verdrag-tussen-het-koninkrijk-der-nederlanden-en-de-republiek-estland-tot-het-ve/BWBV0001353/README.md
@@ -55,23 +55,23 @@ b) in Estonia:
 
 For the purposes of this Convention, unless the context otherwise requires:
 
-a) the term “a Contracting State" means the Netherlands or Estonia, as the context requires; the term “Contracting States" means the Netherlands and Estonia;
-b) the term “the Netherlands" means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea bed and its sub-soil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed or its sub-soil;
-c) the term “Estonia" means the Republic of Estonia and, when used in the geographical sense, means the territory of Estonia and any other area adjacent to the territorial waters of Estonia within which under the laws of Estonia and in accordance with international law, the rights of Estonia may be exercised with respect to the sea bed and its sub-soil and their natural resources;
-d) the term “person" includes an individual, a company and any other body of persons;
-e) the term “company" means any body corporate or any entity which is treated as a body corporate for tax purposes;
-f) the terms “enterprise of a Contracting State" and “enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
-g) the term “international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
-h) the term “national" means:
+a) the term “a Contracting State” means the Netherlands or Estonia, as the context requires; the term “Contracting States” means the Netherlands and Estonia;
+b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe including the part of the sea bed and its sub-soil under the North Sea, to the extent that that area in accordance with international law has been or may hereafter be designated under Netherlands laws as an area within which the Netherlands may exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the sea bed or its sub-soil;
+c) the term “Estonia” means the Republic of Estonia and, when used in the geographical sense, means the territory of Estonia and any other area adjacent to the territorial waters of Estonia within which under the laws of Estonia and in accordance with international law, the rights of Estonia may be exercised with respect to the sea bed and its sub-soil and their natural resources;
+d) the term “person” includes an individual, a company and any other body of persons;
+e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
+f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
+g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
+h) the term “national” means:
 
 1. any individual possessing the nationality of a Contracting State;
 2. any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
-i) the term “competent authority" means:
+i) the term “competent authority” means:
 
 1. in the Netherlands the Minister of Finance or his duly authorized representative;
 2. in Estonia the Minister of Finance or his authorized representative.
 
-**2.** As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has under the law of that State concerning the taxes to which the Convention applies.
+**2.** As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
 
 ### Artikel 4
 
@@ -215,11 +215,12 @@ b) interest arising in Estonia shall be exempt from Estonian tax if the interest
 (ii) the Nederlandsche Bank (Central Bank);
 (iii) a financial institution owned or controlled by the Government of the Netherlands, including political subdivisions and local authorities thereof;
 c) interest arising in a Contracting State on a loan guaranteed or insured by any of the bodies mentioned or referred to in sub-paragraph a) or sub-paragraph b) and paid to a resident of the other Contracting State shall be taxable only in that other State;
-d) interest arising in a Contracting State shall be taxable only in the other Contracting State if the recipient is a resident of that other State, and such recipient is an enterprise of that other State and is the beneficial owner of the interest, and the interest is paid with respect to indebtedness arising on the sale on credit, by that enterprise, of any merchandise or industrial, commercial or scientific equipment to an enterprise of the first-mentioned State, except where the sale or indebtedness is between related persons.
+d) interest arising in a Contracting State shall be taxable only in the other Contracting State if the recipient is a resident of that other State, and such recipient is an enterprise of that other State and is the beneficial owner of the interest, and the interest is paid with respect to indebtedness arising on the sale on credit, by that enterprise, of any merchandise or industrial, commercial or scientific equipment to an enterprise of the first-mentioned State, except where the sale or indebtedness is between related persons;
+e) interest arising in a Contracting State on a loan of whatever kind granted to an enterprise of that State by a bank of the other Contracting State shall be taxable only in that other State.
 
 **4.** The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of paragraphs 2 and 3.
 
-**5.** The term “interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, but not carrying a right to participate in the debtor's profits, and in particular income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
+**5.** The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, but not carrying a right to participate in the debtor's profits, and in particular income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.
 
 **6.** The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein and the debtclaim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
 
@@ -355,15 +356,17 @@ Payments which a student, or an apprentice or trainee, who is or was immediately
 
 **4.**
 
-In Estonia double taxation shall be eliminated as follows:
+In Estonia double taxation shall be avoided as follows:
 
-a) Where a resident of Estonia derives income or owns capital which in accordance with this Convention may be taxed in the Netherlands, unless a more favourable treatment is provided in its domestic law, Estonia shall allow:
+a) Where a resident of Estonia derives income which, in accordance with the provisions of this Convention, may be taxed in the Netherlands, Estonia shall, subject to the provisions of sub-paragraphs b) and c) exempt such income from tax.
+b) Where a resident of Estonia derives or owns captial which in accordance with the provisions of:
 
-i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in the Netherlands;
-ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in the Netherlands.
+(i) subparagraph b) of paragraph 2 of Article 10; or
+(iii) paragraph 2 of Articles 11 or 12; or
+(iii) paragraphs 1 or 2 of Article 23
 
-Such deduction in either case shall not, however, exceed that part of the income or capital tax in Estonia as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in the Netherlands.
-b) For the purpose of sub-paragraph a), where a company that is a resident of Estonia receives a dividend from a company that is a resident of the Netherlands in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in the Netherlands shall include not only the tax paid on the dividend, but also the tax paid on the underlying profits of the company out of which the dividend was paid.
+may be taxed in the Netherlands, Estonia shall allow as a deduction from the tax on the income or capital of that resident an amount equal to the tax paid in the Netherlands. Such deduction in either case shall not, however, exceed the part of the income or capital tax in Estonia as computed before the deduction is given, which is attributable to the income or the capital which may be taxed in the Netherlands.
+c) Where in accordance with any provision of the Convention income derived by a resident of Estonia is exempt from tax in Estonia, Estonia may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
 
 For the purposes of this paragraph, the taxes referred to in paragraphs 3a) and 4 of Article 2, other than the capital tax, shall be considered taxes on income.
 
@@ -431,7 +434,7 @@ For the purpose of this paragraph, “pension plan” includes a pension plan cr
 
 **4.** The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
 
-**5.** If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities of the Contracting States in a mutual agreement procedure pursuant to the previous paragraphs of this Article within a period of two years after the question was raised, the case may, at the request of either Contracting State, be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the competent authority of the other Contracting State agrees and the taxpayer or taxpayers involved agree in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and the taxpayer or taxpayers involved with respect to that case.
+**5.** If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities of the Contracting States in a mutual agreement procedure pursuant to the previous paragraphs of this Article within a period of two years after the question was raised, the case may, at the request of either Contracting State, be submitted for arbitration, but only after fully exhausting the procedures available under paragraphs 1 to 4 of this Article and provided the taxpayer or taxpayers involved agree in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both Contracting States and the taxpayer or taxpayers involved with respect to that case.
 
 ### Artikel 28