The Portuguese Parliament has approved the bill to transpose Council Directive (EU) 2017/1852 of 10 October 2017, which was sent for promulgation on 12 August 2019. This includes measures to ensure effective resolution of disputes concerning the interpretation and application of bilateral tax treaties and the Union Arbitration Convention, and in particular, disputes leading to double taxation. The measures apply to disputes filed from 1 July 2019 in relation to tax years beginning on or after 1 January 2016.
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