Witness testimony in transfer pricing litigation António Martins Electrónico
By: Martins, Antonio
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Material type: 
ArticlePublisher: 2017Subject(s): PRECIOS DE TRANSFERENCIA | PORTUGAL | JURISPRUDENCIA
In:
International Transfer Pricing Journal v. 24, n. 1, January - February 2016Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | ITPJ/2017/1-4 (Browse shelf) | Available | ITPJ/2017/1-4 |
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.
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