Portugal has 77 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Portugal signed the MLI in 2017, listing 77 tax agreements.1

Portugal is implementing the minimum standard through the inclusion of the preamble statement and the PPT.2

The agreements that will be modified by the MLI will come into compliance with the minimum standard once the provisions of the MLI take effect.

No jurisdiction has raised any concerns about their agreements with Portugal.


← 1. In total, Portugal listed 79 agreements under the MLI, two of which (the agreements with Timor Leste* and with Finland) are not yet in force.

← 2. For its agreements listed under the MLI, Portugal is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI).

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