Portuguese APA Procedure Reviewed: Main Alterations and Impact

Journal
Câmara, F. de Sousa da; Fernandes, J.M.
Portugal
International Transfer Pricing Journal 2022 (Volume 29), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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 execution procedure.