Portugal's parliament is currently considering draft law 177/XIII, which includes measures to comply with the EU Anti-Tax Avoidance Directive (ATAD). Given that Portugal already has rules generally in line with ATAD, the draft law does not include major changes, but does include amendments to bring the rules further in line. This includes: Adjustments in the definition of financing expenses and net financing expenses for the purpose of existing interest restriction rules, which are expanded overall; Adjustments in the deferral and payment of exit tax, including new rules for the valuation of assets; Changes in the conditions for controlled foreign companies...