Estonia has published the Law of 18 December 2019 on amendments to the Tax Information Exchange Act in the Official Gazette, which provides for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable cross-border tax planning arrangements. This includes measures to require the reporting of cross-border tax planning arrangements and the automatic and mandatory exchange of information reported with other EU Member States. The reporting requirement primarily applies to intermediaries that design, market, organize, or manage the implementation of a reportable arrangement that includes prescribed hallmarks. The requirement may also be shifted to a taxpayer...