19-December-2022
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30-November-2022
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The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Portugal increased by 0.5 percentage points from 35.3% in 2020 to 35.8% in 2021. Between 2020 and 2021, the OECD average increased from 33.6% to 34.1%.
8-November-2022
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Since the OECD Anti-Bribery Convention entered into force over 20 years ago, Portugal has not had a single foreign bribery conviction. Detection remains low and Portuguese authorities prematurely closed foreign bribery cases without investigating relevant allegations thoroughly and proactively, with the number of cases terminated having increased significantly compared to Phase 3.
8-November-2022
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This page contains all information relating to implementation of the OECD Anti-Bribery Convention in Portugal.
8-November-2022
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6-September-2022
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6-September-2022
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16-August-2022
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15-June-2022
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9-June-2022
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These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.