Maksualase teabevahetuse seaduse ja maksukorralduse seaduse muutmise seadus (halduskoostöö direktiivi ülevõtmine)

This Estonian bill amends two national laws, the Tax Information Exchange Act and the Taxation Act, to transpose an EU administrative cooperation directive into Estonian law. EU tax administrations share information to combat tax evasion and avoidance, and the directive sets common rules for how that information is exchanged between member states. The bill is being considered by the Riigikogu's Finance Committee. This summary is based on the title and metadata only, not the full legislative text. The changes mainly affect Estonian tax authorities and entities that must report or provide information to them under the revised rules. The exact obligations depend on the specific directive being transposed, which the metadata does not identify.