On 2 May 2024, Estonia published in the Official Gazette the Act supplementing the Tax Information Exchange Act, the Taxation Act, and the Income Tax Act, which provides for the implementation of the public CbC reporting requirements of Council Directive (EU) 2021/2101 and the return requirements for the Pillar 2 global minimum tax of Council Directive (EU) 2022/2523. As previously reported, instead of introducing new reporting requirements for public CbC reporting, the Act essentially pr…