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TP risk management in the post-COVID-19 era

The COVID-19 pandemic has hit almost every country in the world. As the COVID-19 crisis has major economic consequences for most countries, governments are facing huge costs to finance economic stimulus packages of an unprecedented volume. To make...
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Cooperative Compliance 2.0

1.1 Introduction In 2018 the OECD has introduced a new strategy to improve co-operative compliance amongst its member states. It was based on the OECD Project ‘International Compliance Assurance Programme’ (ICAP). The key principles addressed are:...
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Quantera Global Newsletter May 2020

In this Newsletter we would like to keep you up to date on relevant Transfer Pricing developments in an accessible manner. We are pleased to keep you informed about the most important national and global developments in tax law that are (closely) ...
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Recent changes to the Portuguese tax Law with impact on the transfer pricing obligations

On 24 April, Order 153/2020.XXII was published. This Order postpones the following fiscal obligations: The obligation to submit the Annual Simplified Information Return (IES) can be fulfilled until 7 August, without any penalties; The obligation t...
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Portugal’s amendments to the transfer pricing legislation

On 18th September 2019 Law no. 119/2019 was published in Portugal. This law introduced relevant updates to the Portuguese transfer pricing regime, specifically in what concerns (i) documentation requirements, (ii) the scope of transfer pricing rul...
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