22 December 2017 Portugal releases official form for compliance with Country-by-Country Reporting notification obligation The Portuguese Government issued Ministerial Order no. 367/2017, on December 11, containing the official form (and respective filing instructions) for compliance with the Country-by-Country Reporting (CbCR) notification obligation. The CbCR notification pertaining to tax periods beginning on or after January 1, 2016 must be electronically filed with the Portuguese tax authorities by December 31. Document ID: 2017-2187 |