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

This Estonian bill amends three national laws: the Tax Information Exchange Act, the Taxation Act and the Income Tax Act. Its stated purpose is to transpose an EU directive on administrative cooperation between tax authorities. Such directives let EU countries share taxpayer information automatically to detect cross-border tax evasion and ensure tax rules are applied consistently. This summary is based on the bill's title and metadata only, not the full text. The changes would mainly affect tax authorities, financial institutions and platforms that must report information about account holders or income, and taxpayers with cross-border financial or income links. The exact obligations and deadlines would be set out in the full bill text.