On 15 November 2019, the law for the implementation of Council Directive (EU) 2017/1852 of 10 October 2017 in Estonia entered into force. The Directive includes rules to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The Directive applies in Estonia for complaints filed from 1 July 2019 for disputes in relation to tax periods beginnin…