Portugal's State Secretary for Tax Affairs has issued Order 444/2020-XXII of 19 November 2020, which extends the initial deadline for intermediaries to notify relevant taxpayers of obligations to report cross-border arrangements for DAC6. Such shifting of the reporting obligation may apply where an intermediary is unable to report due to confidentiality (secrecy) restrictions. In particular, the order concerns reportable arrangements where the first step of implementation was taken in the period between 25 June 2018 and 30 June 2020. With respect to these arrangements, the deadline for intermediaries to notify relevant taxpayers of the obligation to report is extended from...