Executive summaryOn 28 February 2020, Portugal deposited its instrument of ratification of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (the MLI) with the Organisation for Economic Co-operation and Development (OECD). At the time of depositing the instrument of ratification, jurisdictions must confirm their MLI positions. Accordingly, Portugal submitted the definite list of 79 tax treaties entered into by Portugal and other jurisdictions that Portugal would like to designate as Covered Tax Agreements (CTAs), i.e., tax treaties to be amended through the MLI as well as its list of reservations and notifications. The MLI will enter into...