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Garrigues

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Financial and Tax Report obligation for multinational groups (Country-by-Country Report)

Portugal - 

We remind that it should be delivered, electronically, to the Portuguese Tax Authorities, until 31 May 2018, the declaration Form 54 relative to fiscal year 2017 (for taxable persons with a taxable period equal to the civil year), in order to identify the entity within the group obliged to submit the Country-by-Country Report (BEPS Action 13).