Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters
Nature of declaration : Authorities
Status as of 17/09/2019
PortugalDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD, on 17 November 2014 - Or. Engl.
ANNEX B – Competent Authorities
Portugal declares that the term “competent authorities”, included in Annex B, means the Minister of Finance, the Director General of the Tax and Customs Authority or their authorised representatives.
Period covered: 01/03/2015 -
Articles concerned : 3