Princípio da Independência: Fundamentos jurídicos de uma compreensão actual (Arm's Length Principle: Legal Foundations for a Modern Understanding)

Preços de Transferência e o Caso Português (Glória Teixeira & Duarte Barros, eds), 2004

Posted: 20 Aug 2020

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Date Written: July 3, 2004

Abstract

Portuguese Abstract: Este artigo fornece uma visão geral histórica sobre o surgimento do regime de preços de transferência. Além disso, examina os seus fundamentos jurídicos e fornece insights sobre as razões pelas quais esse regime se espalhou e foi introduzido na maioria das jurisdições do mundo.

English Abstract: This article provides an historic overview on the emergence of the transfer pricing regime. Furthermore, it examines the legal foundations of the regime and provides insights on the reasons why this regime has spread and been introduced in most jurisdictions in the world.

Keywords: Taxation, Tax law, Transfer pricing

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, Princípio da Independência: Fundamentos jurídicos de uma compreensão actual (Arm's Length Principle: Legal Foundations for a Modern Understanding) (July 3, 2004). Preços de Transferência e o Caso Português (Glória Teixeira & Duarte Barros, eds), 2004, Available at SSRN: https://ssrn.com/abstract=3642700

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

Catholic University of Portugal ( email )

Palma de Cima
Lisboa, 1649-023
Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira?parent-page=2611

University of Cape Town (UCT) ( email )

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Rondebosch, Western Cape 7701
South Africa

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