Transfer Pricing: Obligations, Methods, and Tax Risks
Transfer prices correspond to the values applied in transactions between related entities, namely between companies belonging to the same group. In Portugal, this regime aims to ensure that such transactions comply with the arm’s length principle, preventing the erosion of the tax base. 1. Legal Framework The transfer pricing regime is set […]
Transfer Pricing: What is it?
How the Transfer Pricing Regime Works The transfer pricing (TP) regime is a set of tax rules that aim to ensure that transactions between related companies, especially multinationals, are carried out at market prices — the so-called “arm’s length” principle. In other words, the prices charged between companies within the same group must be […]
Transfer Pricing
How to Prepare a Dossier? Below, we discuss the main concerns to be met when preparing a transfer pricing dossier. 1. What are the Phases of the Dossier Preparation Process? 1.1. Planning and Initial Diagnosis Objective: Define the scope of the file and identify relevant transactions. Activities: Identify all related […]