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

By: Câmara, Francisco de Sousa da.
Contributor(s): Fernandes, João Miguel.
Material type: ArticleArticleSubject(s): ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA | PRECIOS DE TRANSFERENCIA | PORTUGAL In: International Transfer Pricing Journal v. 29, n. 2, 2022, p. 144-149Summary: 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.
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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.

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