João Velez de Lima and André Vilaça Ferreira are the authors of the article "Portugal: Proposed EU directive on TP harmonisation and coordination", published in the International Tax Review.

The article discusses the proposed transfer pricing directive, presented by the European Commission in September 2023, which aims to harmonise the interpretation and application of transfer pricing rules by the tax administrations of EU member states. This proposal aims to address the concerns of the OECD's BEPS (Base erosion and profit shifting) action plan on transfer pricing and establish a uniform interpretation of the arm's length principle.

  • This article is available here.