On 20 April 2017, draft legislation (Law No. 73/XIII) was submitted to the Portuguese parliament to transpose into domestic law the amendments made to the EU administrative cooperation Directive (2011/16/EU) concerning the exchange of information on cross border tax rulings and advance pricing agreements (APAs) as per Council Directive (EU) 2016/2376 and of Country-by-Country (CbC) reports as per Council Directive (EU) 2016/881. The draft legislation also includes amendments for the exchange of financial account information. With regard to tax rulings and APAs, information will generally be exchanged for rulings and APAs issued from 1 January 2017, as well as: Rulings...