last update 30 October 2006
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Competent
Authority
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António Magalhães Machado
Address:
Avª Engº Duarte Pacheco, 28 – 4º
1099-013 Lisboa
Tel: 00 351 21 383 43 84
Fax: 00 351 21 383 44 14
Email: ajmachado@dgci.min-financas.pt
Maria Odete Oliveira
Address:
Avª Engº Duarte Pacheco, 28 – 4º
1099-013 Lisboa
Tel: 00 351 21 383 43 84
Fax: 00 351 21 383 44 14
Email: ajmachado@dgci.min-financas.pt
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Organisation
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Division for international affairs (DSRI - Direcção de Serviços das Relações Internacionais)
Address:
Avª Engº Duarte Pacheco, 28 - 4º
1099-013 Lisboa
Tel: 00 351 213 834 200
Fax: 00 351 213 834 414
Email: dsri@dgci.min-financas.pt
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Scope of MAP &
MAP APA
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- As the general rule, MAP is used to discuss interpretation or application of tax treaties.
- MAP can also be used to solve double taxation cases related to the particular taxpayer.
- No APAs.
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Domestic
guidelines &
administrative
arrangements
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No specific regulations or instructions on MAP in general.
As regards MAP for handling transfer pricing cases, Portaria 1446-C/2001 of 21st December applies, according to paragraph 2 of its article 17. The Code of Conduct on EC Arbitration Convention is also applicable.
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Time for filing
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In general, within 3 years from the notification of the actions giving rise to taxation not in accordance with CDT but can vary depending on time limits set out on specific CDTs. |
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Form of request
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No specific form. MAP for handling transfer pricing cases requires request in writing providing information specified in article 18 of Portaria 1446-C/2001 of 21st December, namely identification of the relevant parties, description of the facts and circumstances of the case, explanation by the enterprise about the alleged double taxation, a proposal concerning one or more solutions for the purpose of solving the case. |
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Documentation
requirement
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In general no special requirements. Concerning MAP for handling transfer pricing cases requirements, see above. |
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User fees
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No fees |
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Tax collection/
penalty/
interest
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No special regime. Interest is due in case of delay in payment of tax. There is no suspension of payment except if the taxpayer presents a bank guarantee. |
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Other dispute
resolution
mechanisms
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The EU Arbitration Convention for transfer pricing cases. |
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Government
Website
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www.min-financas.pt
www.dgci.min-financas.pt
www.portaldasfinancas.gov.pt
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