On 15 December 2016, an order (DESPACHO n.º 254/2016-XXI 12/12) from Portugal's Secretary of State of Tax Affairs was published concerning the deadline for the Country-by-Country (CbC) reporting notification. Under Portugal's CbC reporting requirements, the identity and tax residence of the reporting entity must be provided electronically to the Portuguese tax authority by the end of the fiscal year concerned. However, because the electronic means for providing the notification are not yet finalized, the notification deadline for the 2016 fiscal year is extended to the last day of May 2017 (the tax return deadline). The order also notes that the...