Revised transfer pricing legislation in Portugal practical implications for taxpayers Leendert Verschoor, Barbara Garcia and Ana Margarida Morais Electrónico
By: Verschoor, Leendert
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Contributor(s): Garcia, Barbara | Morais, Ana Margarida.
Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | PORTUGAL
In:
International Transfer Pricing Journal v. 27, n. 1, January 2020, p. 78-82Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/1-8 (Browse shelf) | Available | ITPJ/2020/1-8 |
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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.
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