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 deadline for reporting arrangements where the first step o…