Portugal
A. Progress in the implementation of the minimum standard
Portugal has 78 tax agreements in force, as reported in its response to the Peer Review questionnaire. Thirty-five of those agreements comply with the minimum standard.
Portugal signed the MLI in 2017 and deposited its instrument of ratification on 28 February 2020, listing its non-compliant agreements. The MLI entered into force for Portugal on 1 June 2020. The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.
Portugal has signed a bilateral complying instrument with respect to its agreement with Sweden.
Portugal indicated in its response to the Peer Review questionnaire that steps have been taken (other than under the MLI) to implement the minimum standard in its agreements with Brazil, Cabo Verde, Germany, and Mozambique*.
Portugal is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1
← 1. 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).