Estonia has published an English translation of the Tax Information Exchange Act as amended for the exchange of cross border tax rulings and Country-by-Country (CbC) reports. The amendments were made by Bill 322 SE, which was signed into law by the president on 22 March and entered into force on 1 April 2017 ({News-2017-03-20/A/3- previous coverage}). The tax ruling exchange provisions generally apply from 1 January 2017, including for certain past rulings. The CbC reporting requirements app…