Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed: a 0 per cent of the gross amount of the dividends if the beneficial owner is a company other than a partnership which holds directly at least 10 per cent of the capital of the company paying the dividends; b 5 per cent of the gross amount of the dividends in all other cases. In the case of a resident of Estonia double taxation shall be avoided as follows: a Where a resident of Estonia derives income which, in accordance with the provisions of this Convention, has been taxed in Israel, Estonia shall, subject to the provisions of sub-paragraph b exempt such income from tax. The competent authorities of the Contracting States may communicate with each other directly, including through a joint commission consisting of themselves or their representatives, for the purpose of reaching an agreement in the sense of the preceding paragraphs.

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Making prospectus public 1 Unless otherwise provided for in § 17 of this Act, a prospectus pertaining to the public offer of securities in Estonia, which complies with the requirements of this Act shall be made public in connection with the public offer.

Each document shall contain a notation where other documents forming the remaining part of the prospectus can be examined. In such case, the securities note shall contain the significant events and circumstances which usually must be presented in the registration documents, which may affect the assessments of investors and which occur after the registration of the registration document or a supplement to a prospectus in accordance with § 23 of this Act with the Supervision Authority or the securities market supervisory agency of the home Contracting State of the issuer.

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Obligation to register or give notification 1 If the home Contracting State of the issuer of securities which are publicly offered is Estonia, a prospectus or, in the case provided for Binaarne Opcion Trading IQ subsection 15 5 of this section, a securities note or a summary shall be registered with the Supervision Authority prior to being made public and the offer being announced.

In the latter case, the exception is applied in case the sufficient information, including the document specified in clause 1 9 of this section, is available at least in English and if the European Commission has adopted a resolution which certifies the equivalence in respect to the market of the third country in question. In such case, final information on the offer price and amount of securities which will be offered to the public shall be filed as soon as possible to the Supervision Authority or the securities market supervisory agency of the home Contracting State of the issuer and shall be made public immediately pursuant to the requirements provided for in § 15 of this Act.

Application for registration 1 In order to register a prospectus with the Supervision authority, an application shall be submitted.

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If the home Contracting State of the issuer of offered securities is not Estonia, an application for the registration of a prospectus may be submitted to the Supervision Authority by the securities market supervisory agency of another Contracting State.

Transfer of registration 1 If necessary and with the agreement of the securities market supervisory agency of another Contracting State, the Supervision Authority may decide to transfer the registration or approval of a prospectus to the such agency, upon prior notification thereof of the European Securities and Markets Authority.

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Registration of prospectus 1 The Supervision Authority shall make a decision concerning registration of or refusal to register a prospectus within ten working days as of the submission of the application for registration or the submission of documents 11- 87 Share Option Tehingud into compliance with the legislation or additional documents to the Supervision Authority or as of the receipt of documents communicated to the Supervision Authority by the securities market supervisory agency of another Contracting State upon transfer of the registration of the prospectus.