Portugal unveils new rules on advanced pricing agreements
September 19, 2008
Eduardo Goldszal, a partner at KPMG in Portugal highlights the main points of the country’s new APA legislation
In July the Portuguese tax authorities issued detailed rules on advance pricing arrangements (APAs) in Portugal (decree n.º 620-A/2008, of July 16). Specific transfer pricing rules have been in effect since 2002 (article 58 of the Internal Revenue Code; and decree n.º 1446-C/2001, of December 21).
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.