The Resource Challenges to Brazilian transfer pricing rules upon accession to the OECD

Challenges to Brazilian transfer pricing rules upon accession to the OECD

Label
Challenges to Brazilian transfer pricing rules upon accession to the OECD
Title
Challenges to Brazilian transfer pricing rules upon accession to the OECD
Creator
Subject
Language
eng
Summary
In light of the recent approximation between Brazil and the OECD, the article discusses the main challenges and advantages of the Brazilian transfer pricing legislation. The authors propose a dual system for the Brazilian transfer pricing regime, which is a feasible alternative to bring Brazil closer to the OECD Guidelines
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 6 ; p. 433-441
http://library.link/vocab/creatorName
  • Schoueri, L.E
  • Galendi, R.A. (Jr.)
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • arm's length principle
  • OECD Transfer Pricing Guidelines
  • royalties
  • technical services
  • allocation of profits
  • PE
  • collection of tax
  • self-assessment
  • penalties
Label
Challenges to Brazilian transfer pricing rules upon accession to the OECD
Instantiates
Publication
Label
Challenges to Brazilian transfer pricing rules upon accession to the OECD
Publication

Library Locations

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      52.3736660 4.9336932
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