Transfer pricing in Portugal: overview | Practical Law

Transfer pricing in Portugal: overview | Practical Law

A Q&A guide to transfer pricing in Portugal.This Q&A provides a high level overview of the key practical issues in transfer pricing, including: international and local legislation, transfer pricing policy, pricing methodologies, regulatory practice and procedure, courts and dispute resolution, case law and revenue authority decisions, pricing adjustments, anti-avoidance, penalties, and proposed reform.

Transfer pricing in Portugal: overview

Practical Law Country Q&A w-006-7317 (Approx. 16 pages)

Transfer pricing in Portugal: overview

by Tiago Marreiros Moreira and Frederico Antas, VdA
Law stated as at 01 Jun 2018 • Portugal
A Q&A guide to transfer pricing in Portugal.

This Q&A provides a high level overview of the key practical issues in transfer pricing, including: international and local legislation, transfer pricing policy, pricing methodologies, regulatory practice and procedure, courts and dispute resolution, case law and revenue authority decisions, pricing adjustments, anti-avoidance, penalties, and proposed reform.
To compare answers across multiple jurisdictions, visit the Transfer Pricing: Country Q&A tool.
The Q&A is part of the global guide to transfer pricing. For a full list of jurisdictional Q&As visit www.practicallaw.com/transferpricing-guide.