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Estonia · Law · SE

322

Tax Information Exchange Act and Tax Organization Act Amendment Act

avaldatud riigiteatajasEstonia· Riigikogu· ET

Introduced

7 November 2016

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Status

AVALDATUD_RIIGITEATAJAS

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Source updated

15 March 2017

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Summary

The bill adopts two amendments to the administrative cooperation directive and the corresponding OECD information exchange model, which provides for the transfer of information on the tax authority's preliminary ruling only to the country that may be affected by the preliminary ruling. The changes allow the tax authorities of different countries to exchange information on preliminary rulings and annual reports of large groups.

Machine translation from Estonian. The official text remains authoritative.

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25 official files

Lõpptekst bdoc

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