Estonia has published the Tax Information Exchange Act Amendment Act in the Official Gazette, which entered into force on 4 December 2020 and provides for the deferral of initial reporting of cross-border arrangements (DAC6) due to COVID-19 as provided by Council Directive (EU) 2020/876. With the deferral: the standard 30-day period for reporting is 1 January 2021 instead of 1 July 2020, including for arrangements that became reportable from 1 July to 31 December 2021; the deadline for reporting historical arrangements between 25 June 2018 and 30 June 2020 is 28 February 2021 instead of 31 August 2020; and the...