Cape Verde's Ministry of Finance has published Decree-Law 74/2020, which was originally published in the Official Gazette on 12 October 2020 and sets out the conditions for taxpayers to request binding tax information rulings. The Decree-Law includes that requests for binding rulings may be made by taxpayers, other interested parties, or legal representatives with the tax office for the area in which the taxpayer is domiciled. Certified lawyers, auditors, accountants, and other entities qualified to exercise tax consultancy may also request binding rulings in relation to the tax situation of their clients. Once the application is submitted, the tax administration...