Portugal has published Law No. 119 of 18 September 2019 in the Official Gazette, which provides amendments to several tax codes. This includes the following changes regarding transfer pricing:
- The scope of transactions subject to the transfer pricing rules is amended to include commercial transactions, including any transaction or series of transactions involving tangible or intangible assets, rights, or services, even if carried out under any agreement, including cost-sharing and intra-gro…