Portugal's Ministry of Finance has issued Order No. 367/2017, which approves the form and instructions for the submission of the CbC reporting notification (Modelo 54). The notification must be submitted annually by members of MNE groups subject to CbC reporting requirements, including by any group entity resident in Portugal and permanent establishments in Portugal of non-resident group entities. The notification is submitted by electronic means via the Finance Portal (www.portaldasfinancas.gov.pt). The standard deadline for the notification is the return deadline of the notifying entity (end of May if calendar tax period or 5 months after). However, for the 2016 reporting...