Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Estonia 2013 Phase 2: Implementation of the Standard in Practice

This report contains the "e;Phase 2: Implementation of the Standards in Practice"e; review, as well as revised version of the "e;Phase 1: Legal and Regulatory Framework review"e; already released for Estonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of inform...