Transfer pricing applies to taxation periods that began on or after 1st 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 regime 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.
Therefore, a timely and careful planning, besides ensuring efficient compliance with transfer pricing rules, presents an opportunity for a greater fiscal and financial efficiency.
The services that we present in this field include: