The Resource New Brazilian transfer pricing rules: Provisional Measure N 563/2012
New Brazilian transfer pricing rules: Provisional Measure N 563/2012
Resource Information
The item New Brazilian transfer pricing rules: Provisional Measure N 563/2012 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item New Brazilian transfer pricing rules: Provisional Measure N 563/2012 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Brazil has recently introduced significant changes to its transfer pricing regulations. This article provides an insight into these changes. The main changes are: new minumum profit margins for the Resale Price less Profit Method (PRL), new requirements for the application of the Comparable Uncontrolled Price method (PIC), new transfer pricing methods for imports and exports of commodities (PCI and PECEX), which are based on quotations from internationally recognised commidities exchanges, and new rules for deductibility of interest derived from loan agreements between related parties
- Language
-
- eng
- eng
- Label
- New Brazilian transfer pricing rules: Provisional Measure N 563/2012
- Title
- New Brazilian transfer pricing rules: Provisional Measure N 563/2012
- Language
-
- eng
- eng
- Summary
- Brazil has recently introduced significant changes to its transfer pricing regulations. This article provides an insight into these changes. The main changes are: new minumum profit margins for the Resale Price less Profit Method (PRL), new requirements for the application of the Comparable Uncontrolled Price method (PIC), new transfer pricing methods for imports and exports of commodities (PCI and PECEX), which are based on quotations from internationally recognised commidities exchanges, and new rules for deductibility of interest derived from loan agreements between related parties
- Citation source
- In: Tax planning international review. - London. - Vol. 39 (2012),
- http://library.link/vocab/creatorName
-
- Ferraz, L.F. Centeno
- Fleischmann, A.C
- Geographic coverage
-
- South America
- Latin America
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- profit methods
- CUP method
- intercompany loan
- Label
- New Brazilian transfer pricing rules: Provisional Measure N 563/2012
- Note
- 20121012
- Label
- New Brazilian transfer pricing rules: Provisional Measure N 563/2012
- Note
- 20121012
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/New-Brazilian-transfer-pricing-rules-Provisional/yMXCCt4I_sY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/New-Brazilian-transfer-pricing-rules-Provisional/yMXCCt4I_sY/">New Brazilian transfer pricing rules: Provisional Measure N 563/2012</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
