12 August 2020
As previously reported, Portugal published Law 26/2020 in the Official Gazette on 21 July 2020, which provided for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable tax arrangements, but without the optional deferral of DAC6 reporting by up to 6 months. The deferral has now been provided with the publication of Decree-Law No. 53/2020 on 11 August 2020, which amends Law 26/2020 to provide:
The Decree-Law enters into force on 12 August 2020.
We’re here to answer any questions you have about the Orbitax products and services.
We’re committed to providing high value, low cost tax research and management solutions.
Our Twitter account is where you can find latest information, news updates, offers and lots more.