According to a release from the Estonian Ministry of Finance, Estonia has again called for flexibility in implementing the Pillar 2 global minimum tax in a letter to European Commission heads Ursula von der Leyen and Wopke Hoekstra. Suggestions made in the letter include:
- Ensuring that OECD technical changes (like evolving safe harbour rules) do not automatically become EU law without proper legislative process and Member State involvement;
- Making the implementation of Pillar 2 voluntary f…