Global Forum on Transparency and Exchange of Information for Tax Purposes: Estonia 2018 (Second Round)
Peer Review Report on the Exchange of Information on Request
This report contains the 2018 Peer Review Report on the Exchange of Information on
Request of Estonia.
Published on April 04, 2018
In series:Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviewsview more titles
Key conclusions
Overall, Estonia’s Tax and Customs Board has been able to respond in a highly efficient
manner to the large majority of the requests received during the review period (from
1 January 2014 to 31 December 2016).
Estonia addressed the deficiencies identified in the previous report in its policies
for negotiating agreements and its EOI practice, which had led to a Largely Compliant
rating in its 2014 peer review report.
Estonia has recently taken measures to implement the strengthened standard on the
availability of beneficial ownership information, and their implementation requires
monitoring to ensure they fully meet the standard.