Similar to other jurisdictions, Portuguese transfer pricing regulations are designed to safeguard tax revenues by preventing profit shifting between related entities.
Transfer Pricing applies to taxation periods that began on or after 1st January 2002.
Transfer pricing regimes aims to ensure the adoption of market conditions in the commercial and financial relations between related entities, introducing appropriate mechanisms correction when this does not occur.
Hence, implementing timely and meticulous planning, combined with an efficient compliance with transfer pricing rules, creates an opportunity for achieving greater fiscal and financial efficiency.
The services that we present in this field include:
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