Pt Transfer Pricing

Use this skill for Portuguese transfer pricing (preços de transferência) under article 63 of the IRC Code and Portaria 268/2021. It covers related parties (relações especiais, the 20% holding test), domestic and cross-border dealings, permanent establishments, the arm's length rule and methods, intra-group services, self-adjustments in the Modelo 22, the documentation file (Dossier Principal and Dossier Específico), the EUR 10 million exemption and the EUR 100,000 / EUR 500,000 transaction exemption, the SME simplified file, disclosure in the IES, country-by-country reporting (EUR 750 million) and its notification, advance pricing agreements (art. 138 CIRC, Portaria 267/2021), penalties under RGIT art. 117(6), and corresponding adjustments and the EU dispute procedure (Lei 120/2019). Tax year 2026. Trigger on: transfer pricing Portugal, preços de transferência, dossier fiscal, relações especiais, CbCR Portugal, APPT, Portaria 268/2021. Out of scope: IRC rates and the base in general (p

mkdir -p ~/.claude/skills/pt-transfer-pricing
curl -L https://claudskills.com/skills/pt-transfer-pricing/SKILL.md \
  -o ~/.claude/skills/pt-transfer-pricing/SKILL.md

@misc{pt-transfer-pricing-2026,
  author    = {openaccountants},
  title     = {Pt Transfer Pricing [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/pt-transfer-pricing/}
}