New implementation measures regarding transfer pricing rules

Journal
Verschoor, L.
International Transfer Pricing Journal 2002 (Volume 9), No. 4
PriceUSD 45

In this article the author explains Decree 1446-C/2001 of 21 December 2001, which regulates important elements of the application of transfer pricing rules in Portugal. The new transfer pricing rules and the decree are based on the OECD Transfer Pricing Guidelines.