Estonia has published two regulations in the Official Gazette for the implementation of the DAC6 requirements on reportable cross-border tax planning arrangements, which were introduced by the Law of 18 December 2019 on amendments to the Tax Information Exchange Act. The first regulation sets out the list of criteria (hallmarks) for reportable cross-border schemes. These are generally in line with Annex IV of Council Directive (EU) 2018/822 of 25 May 2018, although the ordering/structure is somewhat different. The second regulation provides amendments in relation to the form for submitting information on reportable arrangements. The required information is listed in Annex...