DAC6 Forms – Portugal

The Portuguese Government has approved the form (Ordinance 304/2020, of 29 December) required for the disclosure of tax relevant domestic and cross-border arrangements under Council Directive (EU) 2018/822 of 25 May 2018, known as DAC6.

DAC6 mandates a reporting obligation for tax arrangements within the scope of regulation, regardless of whether such the arrangements are justified according to domestic law.

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