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On 18 July 2019, the Estonian Ministry of Finance published draft legislation to implement EU MDR (also known as DAC6) which requires service providers (or, in certain circumstances, taxpayers) to report on cross-border tax planning arrangements that meet certain hallmarks. This draft bill must now follow Estonian legislative procedures and may be amended before final enactment, but the rules are expected to enter into effect in Estonia on 1 July 2020 (in line with the EU Directive) with arrangements implemented between 25 June 2018 and 30 June 2020 required to be reported by 31 August 2020.  Our specialists analyse the proposals.