SUMMARY
In its new peer review report, the Global Forum found Estonia to be Compliant with the international standard on transparency and exchange of information upon request. 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 also 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. In addition, 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).