On 8 February 2024, Estonia's Ministry of Finance issued a release on the approval of draft legislation that provides for the postponed implementation of the Pillar 2 global minimum tax until 2030, but with related reporting requirements from 2026. The release also notes that the legislation provides for the implementation of tax information disclosure requirements for large groups, i.e., public CbC reporting.
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Estonia is postponing the implementation of the minimum tax until the year …