| 000 | 01021nab a2200217 c 4500 | ||
|---|---|---|---|
| 999 |
_c146319 _d146319 |
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| 003 | ES-MaIEF | ||
| 005 | 20220906141520.0 | ||
| 007 | ta | ||
| 008 | 220906t2022 ne |||||o|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_aCâmara, Francisco de Sousa da _941968 |
||
| 245 | 0 |
_aPortuguese APA procedure reviewed _helectrónico _bmain alterations and impact _c Francisco de Sousa da Câmara and João Miguel Fernandes |
|
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA _967933 |
|
| 650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
| 650 | 4 |
_aPORTUGAL _948081 |
|
| 700 | 1 |
_969975 _aFernandes, João Miguel |
|
| 773 | 0 |
_9167835 _oITPJ/2022/2 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _g v. 29, n. 2, 2022, p. 144-149 |
|
| 942 | _cRE | ||