Portugal's Ministry of Finance has issued Order No. 383-A/2017, which was published in the Official Gazette on 21 December 2017 and approves the form and instructions for the submission of Country-by-Country (CbC) reports (Modelo 55). The CbC report must be submitted by electronic means in XML format via the Finance Portal (www.portaldasfinancas.gov.pt). The standard deadline for submission is 12 months following the close of the reporting fiscal year, although Order No. 383-A/2017 provides f…