A measure to prevent tax evasion

Abstract

This research project is focused on examining the impact of transfer pricing regulations on preventing tax evasion, specifically within the context of Portuguese jurisdiction. To accomplish this, the study utilizes a legal research methodology. Extensive examination of both national and international data sources was conducted, with particular attention given to scrutinizing the corporate income tax law and related tax documents at the national level. Additionally, thorough analysis of the OECD guidelines and reports on transfer pricing was undertaken at the international level.