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Estonia · Law · SE

238

Tax Information Exchange Act Amendment Act

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

14 September 2020

Last action

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Status

AVALDATUD_RIIGITEATAJAS

Sponsors

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Subjects

Discovery layer

Source updated

12 November 2020

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Summary

The bill concerns cross-border schemes that enable aggressive tax planning, conceal the real beneficiary of assets or make it difficult to exchange information about bank accounts. According to the current law, tax advisers, banks and taxpayers should start providing information about the schemes to the tax authority from 31 July 2020. According to the draft, the new deadline is 31 January 2021.

Machine translation from Estonian. The official text remains authoritative.

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Documents

22 official files

Lõpptekst asice

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