The Resource Brazil changes its transfer pricing rules
Brazil changes its transfer pricing rules
Resource Information
The item Brazil changes its transfer pricing rules 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 Brazil changes its transfer pricing rules 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
- The Brazilian government has been engaged in the updating of its transfer pricing rules. This article examines the changes involved. It looks at (I) commodities, (II) PRL method (resale price less profit method), (III) PIC method (compared uncontrolled prices method), (IV) loans and interest, (V) compliance and tax enforcement, (VI) back-to-back transactions, (VII) safe harbours and (VIII) divergence margin
- Language
- eng
- Label
- Brazil changes its transfer pricing rules
- Title
- Brazil changes its transfer pricing rules
- Language
- eng
- Summary
- The Brazilian government has been engaged in the updating of its transfer pricing rules. This article examines the changes involved. It looks at (I) commodities, (II) PRL method (resale price less profit method), (III) PIC method (compared uncontrolled prices method), (IV) loans and interest, (V) compliance and tax enforcement, (VI) back-to-back transactions, (VII) safe harbours and (VIII) divergence margin
- Citation source
- In: Tax planning international review. - London. - Vol. 40 (2013),
- http://library.link/vocab/creatorName
-
- Ferraz, L.F. Centeno
- Piconez, M.B
- Geographic coverage
-
- Latin America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- resale price method
- CUP method
- loan
- interest
- enforcement
- safe harbour
- Label
- Brazil changes its transfer pricing rules
- Label
- Brazil changes its transfer pricing rules
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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/Brazil-changes-its-transfer-pricing/u_n69jy-nsk/" 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/Brazil-changes-its-transfer-pricing/u_n69jy-nsk/">Brazil changes its transfer pricing rules</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
