The Resource New Brazilian transfer pricing rules: Provisional Measure N 563/2012

New Brazilian transfer pricing rules: Provisional Measure N 563/2012

Label
New Brazilian transfer pricing rules: Provisional Measure N 563/2012
Title
New Brazilian transfer pricing rules: Provisional Measure N 563/2012
Creator
Subject
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
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2012/T/TPIR/vol.39/5_12-14.zip
Publication
Note
20121012

Library Locations

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