Câmara, Francisco de Sousa da

Portuguese APA procedure reviewed main alterations and impact electrónico / Francisco de Sousa da Câmara and João Miguel Fernandes


Resumen.

In this article, the authors address the most recent amendments made to the Portuguese transfer pricing regime, particularly focusing on the impact on the advance pricing agreement (APA) execution procedure.


ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA
PRECIOS DE TRANSFERENCIA
PORTUGAL


Fernandes, João Miguel

International Transfer Pricing Journal 1385-3074 v. 29, n. 2, 2022, p. 144-149

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