Update - Estonia Publishes Act for Public CbC Reporting and Partial Implementation of Pillar 2 Global Minimum Tax Rules

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…
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