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A draft Law prepared by the Portuguese Government, aiming at implementing the EU Directive on the mandatory disclosure and exchange of cross-border tax arrangements, also known as DAC6, is currently under public consultation.

After the public consultation period, the draft Law will go through the Portuguese
legislative process, and may be subject to amendments before final voting by the Portuguese Parliament. It is also expected that standard forms for complying with this new reporting obligation are published, alongside with specifications, filing instructions and filing procedures.