Portugal Publishes Law Transposing EU Directives on Tax Ruling and CbC Report Exchange

On 24 August 2017, Portugal published Law No. 98/2017 in the Official Gazette, which transposes into domestic law the amendments made to the EU administrative cooperation Directive (2011/16/EU) concerning the exchange of information on cross border tax rulings and advance pricing agreements (APAs) as per Council Directive (EU) 2016/2376 and of Country-by-Country (CbC) reports as per Council Di…
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