Transfer pricing applies to taxation periods that began on or after 1 January 2002.
As is the case in most countries, Portuguese transfer pricing aims to ensure that tax revenues do not fall as a result of the transfer of profits between related entities.
In particular, transfer pricing aims to ensure the adoption of market conditions in the commercial and financial relationships between related entities, introducing appropriate correction mechanisms when this does not happen.
To this extent, timely and careful planning, besides ensuring efficient compliance with transfer pricing rules, presents an opportunity for greater fiscal and financial efficiency.
The services that we present in this area include: