Martins, Antonio
Witness testimony in transfer pricing litigation Electrónico / António Martins .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
In Portugal, an increasing number of cases involving transfer pricing disputes are being decided by arbitration courts. This article highlights the impact of testimonial evidence in some of these cases and shows how, in some circumstances, testimonial evidence plays an important role in influencing the outcome of transfer pricing cases.
PRECIOS DE TRANSFERENCIA
PORTUGAL
JURISPRUDENCIA
International Transfer Pricing Journalv. 24, n. 1, January - February 2016
Witness testimony in transfer pricing litigation Electrónico / António Martins .-- , 2017
Disponible únicamente en línea a través de la Biblioteca del IEF. Resumen.
In Portugal, an increasing number of cases involving transfer pricing disputes are being decided by arbitration courts. This article highlights the impact of testimonial evidence in some of these cases and shows how, in some circumstances, testimonial evidence plays an important role in influencing the outcome of transfer pricing cases.
PRECIOS DE TRANSFERENCIA
PORTUGAL
JURISPRUDENCIA
International Transfer Pricing Journalv. 24, n. 1, January - February 2016