Portugal - Witness Testimony in Transfer Pricing Litigation
- A. Martins
- International Transfer Pricing Journal, 2017 (Volume 24), No 1
- 20 December 2016
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.