Portugal's State Secretary for Tax Affairs has issued Order 444/2020-XXII of 19 November 2020, which extends the initial deadline for intermediaries to notify relevant taxpayers of obligations to report cross-border arrangements for DAC6. Such shifting of the reporting obligation may apply where an intermediary is unable to report due to confidentiality (secrecy) restrictions.
In particular, the order concerns reportable arrangements where the first step of implementation was taken in the p…