Verschoor, Leendert
Revised transfer pricing legislation in Portugal practical implications for taxpayers Electrónico / Leendert Verschoor, Barbara Garcia and Ana Margarida Morais .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
On 18 September 2019, a new Bill was published in Portugal that introduces several amendments to the transfer pricing legislation. In this article, the authors identify the main transfer pricing changes that occurred and their practical implications for taxpayers. This article also provides a description of the Portuguese transfer pricing legislation and the respective reporting obligations.
PRECIOS DE TRANSFERENCIA
PORTUGAL
Garcia, Barbara
Morais, Ana Margarida
International Transfer Pricing Journal 1385-3074 v. 27, n. 1, January 2020, p. 78-82
Revised transfer pricing legislation in Portugal practical implications for taxpayers Electrónico / Leendert Verschoor, Barbara Garcia and Ana Margarida Morais .-- , 2020
Disponible únicamente en formato electrónico.
Resumen.
On 18 September 2019, a new Bill was published in Portugal that introduces several amendments to the transfer pricing legislation. In this article, the authors identify the main transfer pricing changes that occurred and their practical implications for taxpayers. This article also provides a description of the Portuguese transfer pricing legislation and the respective reporting obligations.
PRECIOS DE TRANSFERENCIA
PORTUGAL
Garcia, Barbara
Morais, Ana Margarida
International Transfer Pricing Journal 1385-3074 v. 27, n. 1, January 2020, p. 78-82