On 20 April 2017, draft legislation (Law No. 73/XIII) was submitted to the Portuguese parliament to transpose 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 Directive (EU) 2016/881. The draft legislation also includes amendments for the exchange …