Transfer Pricing Report - Portugal
Take Control of Transfer Pricing Portugal for Tax Clarity & Total Tax Compliance.
Portugal enforces a sophisticated and highly detailed transfer pricing regime under Articles 63 and 138 of the Portuguese Corporate Income Tax Code. Our Portugal Transfer Pricing Study ensures that your intercompany pricing is fully aligned with Portuguese legislation and the OECD transfer pricing guidelines, minimizing audit exposure and strengthening tax governance.
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Our Expertise in Portugal Transfer Pricing Benchmarking & Compliance
Extensive Knowledge of Portugal’s TP Regulations
Audit-Ready Transfer Pricing Documentation
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Achieve Full Transfer Pricing Compliance in Portugal
With global TP capabilities, we manage your Portugal obligations as part of a seamless multinational transfer pricing compliance framework.
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Transfer Pricing Documentation
Our Commitment: Precision, Transparency & Compliance
We work closely with CFOs, tax leaders, and compliance directors to craft defensible transfer pricing documentation tailored to Portugal’s regulatory environment.
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A Simple Process for Transfer Pricing Documentation & Benchmarking
Assessment of TP Position & Risk Profile
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Answers to Your Transfer Pricing Concerns Portugal
Get clarity on the most common questions our clients ask about international transfer pricing services.
Still Have Questions?
What documentation is required under Portugal’s TP rules?
Portugal requires a Local File, Master File, and detailed benchmarking analysis aligned with the OECD transfer pricing guidelines.
Which transactions trigger TP documentation obligations?
Controlled transactions exceeding the annual threshold (currently €100,000–€500,000 depending on the type) require full transfer pricing documentation.
Does Portugal follow OECD guidelines?
Yes — Portugal fully adheres to the OECD transfer pricing guidelines and incorporates BEPS recommendations.
What penalties apply for non-compliance?
Penalties include document-related fines, additional tax assessments, and heightened audit activity by the AT.
Are benchmarking studies mandatory in Portugal?
Yes. Benchmarking is a core component of compliant transfer pricing documentation, supporting arm’s-length pricing.
What does a Portugal Transfer Pricing Study include?
A complete transfer pricing study includes business overview, FAR analysis, industry and economic analysis, benchmarking, and arm’s-length justification.
Can you support AT transfer pricing audits?
Yes — we provide full audit defence, documentation review, benchmarking validation, and compliance advisory.
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