General transfer pricing adjustment clause introduced to the VAT regime in 2012

Aguiar, Nina2014-10-302014-10-302012Aguiar, 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. 193-1952048-8432http://hdl.handle.net/10198/11230Senior 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.porVATTransfer pricing adjustment ClauseGeneral transfer pricing adjustment clause introduced to the VAT regime in 2012journal article