The Resource Brazil changes its transfer pricing rules

Brazil changes its transfer pricing rules

Label
Brazil changes its transfer pricing rules
Title
Brazil changes its transfer pricing rules
Creator
Subject
Language
eng
Summary
The Brazilian government has been engaged in the updating of its transfer pricing rules. This article examines the changes involved. It looks at (I) commodities, (II) PRL method (resale price less profit method), (III) PIC method (compared uncontrolled prices method), (IV) loans and interest, (V) compliance and tax enforcement, (VI) back-to-back transactions, (VII) safe harbours and (VIII) divergence margin
Citation source
In: Tax planning international review. - London. - Vol. 40 (2013),
http://library.link/vocab/creatorName
  • Ferraz, L.F. Centeno
  • Piconez, M.B
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • resale price method
  • CUP method
  • loan
  • interest
  • enforcement
  • safe harbour
Label
Brazil changes its transfer pricing rules
Instantiates
Publication
Label
Brazil changes its transfer pricing rules
Publication

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