This course will provide an introduction to the basic principles of transfer pricing, including the presentation of concepts, the evolution of national and international legislation, reporting obligations, and the consequences of non-compliance. Additionally, a set of topics deemed relevant in this area will be discussed, such as (i) changes to business models (Business Model Reinvention), (ii) intra-group service provision, (iii) advance transfer pricing agreements, (iv) taxation of the digital economy (OECD Pillar 1), (v) transfer pricing jurisprudence (CAAD), and (vi) the implications of transfer pricing for other taxes. Throughout the course, various practical cases will be presented and discussed to apply and consolidate knowledge.
Transfer Prices
6h / Portuguese