Mariana Gouveia de Oliveira publishes article on Transfer Pricing in Cadernos do IVA
Mariana Gouveia de Oliveira, professional partner at Abreu Advogados, has published an article in “Cadernos do IVA” (VAT Notebooks), published by Almedina, on the Portuguese VAT and Transfer Pricing regime.
Co-authored with Mário Silva Costa, the lawyer explains how the VAT system can apply transfer pricing, ensuring that normal value is only used when there is a difference between the consideration paid and the normal value, and when one of the parties does not have the full right to a deduction. The aim is to avoid tax abuse and guarantee tax equality.
See the full article here (available only in Portuguese).
