OrbitaxPortugal Revises Regulation of Transfer Pricing in Line with OECD Guidelines Including Master and Local File Documentation Requirement
|Approved Changes|Portugal
Portugal has published Ordinance No. 268/2021 of 26 November 2021, which revises the regulation of transfer pricing in transactions carried out between taxable persons and any other entity under Article 63 of the Corporate Income Tax (IRC) Code, replacing Ordinance No. 1446-C/2001 of 21 December 2001. Ordinance No. 268/2021 takes into account international developments in the area of transfer …
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