Amendments to the regulations of Advance Pricing Agreements were published
Portaria no. 267/2021 was published today, which riveses the regulations over the procedures for the execution of Advance Pricing Agreements (“APA”) until then established in Portaria no. 620-A/2008, from July 16th.
This abovementioned revision accompanies the amendments introduced in article 138.º of the Corporate Tax Code with regard to the maximum term of an APA, and clearly establishes the process and the stages of its execution.
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