According to an update from the Portuguese Parliament, the Decree establishing the rules for the implementation of Council Directive (EU) 2018/822 of 25 May 2018 (DAC6) on reportable tax arrangements has been approved and sent for promulgation on 25 June 2020. This includes rules for the required reporting of potentially aggressive tax-planning arrangements that primarily applies for intermediaries but may also apply for taxpayers. As provided in the Decree, Portugal's implementation of DAC6 includes some important differences as compared to the implementation by most other EU Member States. One of the key differences is in the scope of taxes covered,...