The Resource Transfer pricing practice in an era of recession : Brazil
Transfer pricing practice in an era of recession : Brazil
Resource Information
The item Transfer pricing practice in an era of recession : Brazil 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 Transfer pricing practice in an era of recession : Brazil 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
- Part of a comparative survey "Transfer Pricing Practice in an Era of Recession" focusing on the effect of the worldwide recession on transfer pricing approaches of tax authorities and taxpayers. Issues covered include, inter alia: changes in tax authorities' approaches to transfer pricing; the reliability of data searches and benchmark studies executed before the economic downturn started; whether the economic downturn led to enhancing the inclusion of a more limited duration and/or renegotiation mechanism into intercompany agreements; whether there is a tendency among multinational enterprises to amplify the application of the socalled year end price or profit adjustments; the extent to which tax authorities in a particular country apply hindsight in their audits over previous year periods
- Language
- eng
- Label
- Transfer pricing practice in an era of recession : Brazil
- Title
- Transfer pricing practice in an era of recession : Brazil
- Language
- eng
- Summary
- Part of a comparative survey "Transfer Pricing Practice in an Era of Recession" focusing on the effect of the worldwide recession on transfer pricing approaches of tax authorities and taxpayers. Issues covered include, inter alia: changes in tax authorities' approaches to transfer pricing; the reliability of data searches and benchmark studies executed before the economic downturn started; whether the economic downturn led to enhancing the inclusion of a more limited duration and/or renegotiation mechanism into intercompany agreements; whether there is a tendency among multinational enterprises to amplify the application of the socalled year end price or profit adjustments; the extent to which tax authorities in a particular country apply hindsight in their audits over previous year periods
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 16 (2009),
- http://library.link/vocab/creatorName
-
- Schoueri, L.E
- Madeira, E. Santos Arruda
- Geographic coverage
- Latin America
- Language note
- English
- http://library.link/vocab/subjectName
- transfer pricing
- Label
- Transfer pricing practice in an era of recession : Brazil
- Label
- Transfer pricing practice in an era of recession : Brazil
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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/Transfer-pricing-practice-in-an-era-of-recession/lwsOrH8Kkds/" 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/Transfer-pricing-practice-in-an-era-of-recession/lwsOrH8Kkds/">Transfer pricing practice in an era of recession : Brazil</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>
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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/Transfer-pricing-practice-in-an-era-of-recession/lwsOrH8Kkds/" 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/Transfer-pricing-practice-in-an-era-of-recession/lwsOrH8Kkds/">Transfer pricing practice in an era of recession : Brazil</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>
