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transfer pricing
| According to the Portuguese transfer pricing rules, which follow the OECD’s guidelines on transfer pricing, operations between related parties must always be transacted at full market price.
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In the context of transfer pricing regulation, operations between an entity residing in Portugal and another entity residing in a territory on Portugal’s list of tax havens must be considered to be operations between related parties, even if no shareholding or control relationship exists between the two parties.
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Only transacting entities with net sales and other income greater than EUR 3,000,000, must possess a duly organised “tax documentation process”, with components capable of proving market parity in operations with related parties and the methods used to ascertain transfer prices.
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