The Resource Transfer pricing practice in an era of recession : Brazil

Transfer pricing practice in an era of recession : Brazil

Label
Transfer pricing practice in an era of recession : Brazil
Title
Transfer pricing practice in an era of recession : Brazil
Creator
Subject
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
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Publication
Label
Transfer pricing practice in an era of recession : Brazil
Publication

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