Portugal - Country-by-country reporting
Ministerial Order no. 367/2017, of December 11th, was officially published, which approves the declaration and respective filing instructions, designated «Communication of the Identification of the Declaring Entity – Financial and Fiscal Declaration by Country» (Model 54), for fulfilment of the obligation set in article 121/4 of the CIT Code, approved by Decree-Law no. 442-B/88, of November 30th.
We remind that, in respect to 2017 period, this communication needs to be fulfilled until 31/12/2017.
Contacts
