Portugal

Portugal has exchange of information relationships with 94 jurisdictions through 79 DTCs and 16 TIEAs.

About this list of agreements »

Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.

Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.

The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".

Jurisdiction Type of EOI Arrangement Date Signed Date entered into Force Meets standard Contains paras 4 and 5  
Andorra DTC  27 Sep 2015  2015-09-27 23 Apr 2017  2017-04-23 Unreviewed Yes
Andorra TIEA  30 Nov 2009  2009-11-30 31 Mar 2011  2011-03-31 Yes Yes
Morocco DTC  29 Sep 1997  1997-09-29 27 Jun 2000  2000-06-27 Yes No
United Arab Emirates DTC  17 Jan 2011  2011-01-17 22 May 2012  2012-05-22 Yes Yes
Georgia DTC  21 Dec 2012  2012-12-21 1 Mar 2015  2015-03-01 Unreviewed Yes
Gibraltar TIEA  14 Oct 2009  2009-10-14 24 Apr 2011  2011-04-24 Yes Yes
Senegal DTC  13 Jun 2014  2014-06-13 20 Mar 2016  2016-03-20 Yes Yes
Luxembourg DTC  25 May 1999  1999-05-25 30 Dec 2000  2000-12-30 Yes Yes
Pakistan DTC  23 Jun 2000  2000-06-23 4 Jun 2007  2007-06-04 Yes No
Belgium DTC  16 Jul 1969  1969-07-16 19 Feb 1971  1971-02-19 Yes No
Ukraine DTC  9 Feb 2000  2000-02-09 11 Mar 2002  2002-03-11 Yes No
Malta DTC  26 Jan 2001  2001-01-26 5 Apr 2002  2002-04-05 Yes No
Israel DTC  26 Sep 2006  2006-09-26 18 Feb 2008  2008-02-18 Yes No
Korea, Republic of DTC  26 Jan 1996  1996-01-26 21 Dec 1997  1997-12-21 Yes No
Norway DTC  10 Mar 2011  2011-03-10 15 Jun 2012  2012-06-15 Yes Yes
Qatar DTC  12 Dec 2011  2011-12-12 4 Apr 2014  2014-04-04 Yes Yes
Jersey TIEA  9 Jul 2010  2010-07-09 9 Nov 2011  2011-11-09 Yes Yes
Bulgaria DTC  15 Jun 1995  1995-06-15 18 Jul 1996  1996-07-18 Yes No
Japan DTC  19 Dec 2011  2011-12-19 28 Jul 2013  2013-07-28 Yes Yes
San Marino DTC  18 Nov 2010  2010-11-18 2 Dec 2015  2015-12-02 Yes Yes
Kuwait DTC  23 Feb 2010  2010-02-23 5 Dec 2013  2013-12-05 Unreviewed Yes
Venezuela DTC  23 Apr 1996  1996-04-23 8 Jan 1998  1998-01-08 Unreviewed No
Saint Lucia TIEA  14 Jul 2010  2010-07-14 28 Oct 2011  2011-10-28 Yes Yes
Saint Kitts and Nevis TIEA  29 Jul 2010  2010-07-29 not yet in force  1900-01-01 Yes Yes
Hong Kong, China DTC  22 Mar 2011  2011-03-22 3 Jun 2012  2012-06-03 Yes Yes
Turks and Caicos Islands TIEA  20 Dec 2010  2010-12-20 not yet in force  1900-01-01 Yes Yes
Antigua and Barbuda TIEA  13 Sep 2010  2010-09-13 not yet in force  1900-01-01 Yes Yes
Netherlands DTC  20 Sep 1999  1999-09-20 11 Aug 2000  2000-08-11 Yes No
Virgin Islands, British TIEA  5 Oct 2010  2010-10-05 not yet in force  1900-01-01 Yes Yes
Estonia DTC  13 May 2003  2003-05-13 23 Jul 2004  2004-07-23 Yes No
Kazakhstan DTC  19 Jun 2001  2001-06-19 1 Mar 2015  2015-03-01 No No
Turkey DTC  11 May 2005  2005-05-11 18 Dec 2006  2006-12-18 Yes No
Cuba DTC  30 Oct 2000  2000-10-30 28 Dec 2005  2005-12-28 Unreviewed No
Denmark DTC  14 Dec 2000  2000-12-14 24 May 2002  2002-05-24 Yes No
China DTC  21 Apr 1998  1998-04-21 7 Jun 2000  2000-06-07 Yes No
Colombia DTC  30 Aug 2010  2010-08-30 30 Jan 2015  2015-01-30 Yes Yes
Tunisia DTC  24 Feb 1999  1999-02-24 21 Aug 2000  2000-08-21 Yes No
Cyprus DTC  19 Nov 2012  2012-11-19 16 Aug 2013  2013-08-16 Yes Yes
Cayman Islands TIEA  13 May 2010  2010-05-13 18 May 2011  2011-05-18 Yes Yes
Guernsey TIEA  9 Jul 2010  2010-07-09 not yet in force  1900-01-01 Yes Yes
Spain DTC  26 Oct 1993  1993-10-26 28 Jun 1995  1995-06-28 Yes No
Italy DTC  14 May 1980  1980-05-14 15 Jan 1983  1983-01-15 Yes No
Peru DTC  19 Nov 2012  2012-11-19 12 Apr 2014  2014-04-12 Yes Yes
Brazil DTC  16 May 2000  2000-05-16 5 Oct 2001  2001-10-05 Yes No
Switzerland DTC  26 Sep 1974  1974-09-26 17 Dec 1975  1975-12-17 Yes Yes
Liberia TIEA  14 Jan 2011  2011-01-14 not yet in force  1900-01-01 Yes Yes
São Tomé and Príncipe DTC  5 Mar 2015  2015-03-05 not yet in force  1900-01-01 Unreviewed No
United States DTC  6 Sep 1994  1994-09-06 1 Jan 1996  1996-01-01 Yes No
Finland DTC  27 Apr 1970  1970-04-27 14 Jul 1971  1971-07-14 Yes No
Isle of Man TIEA  9 Jul 2010  2010-07-09 18 Jan 2012  2012-01-18 Yes Yes
France DTC  14 Jan 1971  1971-01-14 18 Nov 1972  1972-11-18 Yes No
Singapore DTC  6 Sep 1999  1999-09-06 16 Mar 2001  2001-03-16 Yes Yes
Montenegro DTC  12 Jul 2016  2016-07-12 not yet in force  1900-01-01 Unreviewed No
Macao, China DTC  28 Sep 1999  1999-09-28 28 Sep 1999  1999-09-28 Yes No
Côte d'Ivoire DTC  17 Mar 2015  2015-03-17 not yet in force  1900-01-01 Unreviewed No
Mexico DTC  11 Nov 1999  1999-11-11 9 Jan 2001  2001-01-09 Yes No
Indonesia DTC  9 Jul 2003  2003-07-09 11 May 2007  2007-05-11 Yes No
Mozambique DTC  21 Mar 1991  1991-03-21 1 Jan 1994  1994-01-01 Unreviewed No
Poland DTC  9 May 1995  1995-05-09 4 Feb 1998  1998-02-04 Yes No
Iceland DTC  2 Aug 1999  1999-08-02 11 Apr 2002  2002-04-11 Yes No
Romania DTC  16 Sep 1997  1997-09-16 14 Jul 1999  1999-07-14 Yes No
Anguilla TIEA  28 Feb 2011  2011-02-28 not yet in force  1900-01-01 Yes Yes
Viet nam DTC  3 Jun 2015  2015-06-03 9 Nov 2016  2016-11-09 Unreviewed No
Greece DTC  2 Dec 1999  1999-12-02 13 Aug 2002  2002-08-13 Yes No
Slovakia DTC  5 Jun 2001  2001-06-05 2 Nov 2004  2004-11-02 Yes No
Austria DTC  29 Dec 1970  1970-12-29 28 Feb 1972  1972-02-28 Yes No
Bahrain DTC  26 May 2015  2015-05-26 1 Nov 2016  2016-11-01 Unreviewed Yes
Moldova, Republic of DTC  11 Feb 2009  2009-02-11 18 Oct 2010  2010-10-18 Unreviewed Yes
Ethiopia DTC  25 May 2013  2013-05-25 9 Apr 2017  2017-04-09 Unreviewed Yes
Bermuda TIEA  10 May 2010  2010-05-10 5 Apr 2011  2011-04-05 Yes Yes
Uruguay DTC  30 Nov 2009  2009-11-30 13 Sep 2012  2012-09-13 Yes Yes
Sweden DTC  29 Aug 2002  2002-08-29 19 Dec 2003  2003-12-19 Yes No
Cape Verde DTC  22 Mar 1999  1999-03-22 15 Dec 2000  2000-12-15 Unreviewed No
Canada DTC  14 Jun 1999  1999-06-14 24 Oct 2001  2001-10-24 Yes No
Chile DTC  7 Jul 2005  2005-07-07 25 Aug 2008  2008-08-25 Yes No
Guinea-Bissau DTC  17 Oct 2008  2008-10-17 5 Jul 2012  2012-07-05 Unreviewed Yes
Algeria DTC  2 Dec 2003  2003-12-02 1 May 2006  2006-05-01 Unreviewed No
United Kingdom DTC  27 Mar 1968  1968-03-27 20 Jan 1969  1969-01-20 Yes No
Lithuania DTC  14 Feb 2002  2002-02-14 26 Feb 2003  2003-02-26 Yes No
Timor-Leste DTC  27 Sep 2011  2011-09-27 not yet in force  1900-01-01 Unreviewed No
Latvia DTC  19 Jun 2001  2001-06-19 3 Jul 2003  2003-07-03 Yes No
Slovenia DTC  5 Mar 2003  2003-03-05 13 Aug 2004  2004-08-13 Yes No
Hungary DTC  16 May 1995  1995-05-16 8 May 2000  2000-05-08 Yes No
Russian Federation DTC  29 May 2000  2000-05-29 11 Dec 2002  2002-12-11 Yes No
Czech Republic DTC  24 May 1994  1994-05-24 1 Oct 1997  1997-10-01 Yes No
Barbados DTC  22 Oct 2010  2010-10-22 not yet in force  1900-01-01 Yes Yes
Ireland DTC  1 Jun 1993  1993-06-01 11 Jul 1994  1994-07-11 Yes No
South Africa DTC  13 Nov 2006  2006-11-13 22 Oct 2008  2008-10-22 Yes No
Panama DTC  27 Aug 2010  2010-08-27 10 Jun 2012  2012-06-10 Yes Yes
Saudi Arabia DTC  8 Apr 2015  2015-04-08 1 Sep 2016  2016-09-01 Yes Yes
India DTC  11 Sep 1998  1998-09-11 5 Apr 2000  2000-04-05 Yes No
Dominica TIEA  5 Oct 2010  2010-10-05 5 Oct 2010  2010-10-05 Yes Yes
Croatia DTC  4 Oct 2013  2013-10-04 28 Feb 2015  2015-02-28 Yes Yes
Germany DTC  15 Jul 1980  1980-07-15 8 Oct 1982  1982-10-08 Yes No
Belize TIEA  22 Oct 2010  2010-10-22 not yet in force  1900-01-01 Yes Yes