On 24 August 2017, Portugal published Law No. 98/2017 in the Official Gazette, which transposes 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.
Tax Ruling and APA Exchange
With regard to tax rulings and APAs, informat…