On 21 December 2017, Portuguese Orders number 383-A/ 2017 and 383-B/2017 were published in the Official Gazette. Order number 383-A/2017 approved form 55 containing the CbC report. Form 55 must be submitted electronically on an annual basis and within 12 months of the end of the relevant tax period (for tax years beginning on or after 1 January 2016). For financial year 2016, the deadline has been extended to 28 February 2018. In addition, order number 383-B / 2017 has approved the list of jurisdictions with which Portugal has activated its relationship with the automatic exchange of CbC reports.
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