The Estonia Ministry of Finance has put forward draft proposals to transpose into domestic law the amendments made to the EU Directive on administrative cooperation in the field of taxation (2011/16/EU) concerning the exchange of cross border tax rulings and advance pricing agreements (APAs) and Country-by-Country (CbC) reports. The amendments were made by Council Directive (EU) 2015/2376 ({News-2015-12-10/A/2- previous coverage}) and Council Directive (EU) 2016/881 ({News-2016-06-07/A/2- previous coverage}) respectively. Regarding tax rulings and APAs, the proposal includes that Estonia will automatically exchange cross border tax rulings and APAs with other EU Member States from 1 January 2017. The exchange also...