The Portuguese Parliament is currently considering the draft bill for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable tax arrangements. This includes measures for the required reporting of potentially aggressive tax-planning arrangements that primarily applies for intermediaries but may also apply for taxpayers.
As provided in the draft bill, Portugal's implementation of DAC6 includes some important differences as compared to the implementation by …