Portugal's State Secretary for Tax Affairs has issued Order No. 87/2017-A-XXI of 24 October 2017, which provides a further extension of the deadline for the Country-by-Country (CbC) reporting entity notification to 31 December 2017 with respect to the 2016 fiscal year. This is the third extension of the deadline for CbC notification, which under Portugal's standard CbC reporting rules is due by the notifying entity's tax return deadline (changed from the end of the reporting fiscal year by L…