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Authors
Advisor(s)
Abstract(s)
Senior research fellow at CIjE-Center for Legal and Economic Research, Faculty of Law,
University af Porto, Portugal; Associate Professor af tax law at the Polytechnic Institute of
Bragança, Portugal. This article expresses the views of the author and not necessarily those of
the institutions to which she is affiliated.
Description
Keywords
VAT Transfer pricing adjustment Clause
Citation
Aguiar, Nina (2012). General transfer pricing adjustment clause introduced to the VAT regime in 2012. World Journal of VAT/GST Law. ISSN 2048-8432. 2, p. 193-195