The Resource Lower Court decision on use of original formula for resale price method
Lower Court decision on use of original formula for resale price method
Resource Information
The item Lower Court decision on use of original formula for resale price method 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 Lower Court decision on use of original formula for resale price method 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
- On 19 August 2010, the Brazilian Regional Federal Court of the Third Region issued a decision in which it concluded that the calculation formula for the resale price method provided by Normative Ruling 243/02 is illegal, and that the applicable formula is the one provided by Law 9,430/96. This article analyses the main features of Brazilian legislation regarding the resale price method, as well as this lower court decision
- Language
- eng
- Label
- Lower Court decision on use of original formula for resale price method
- Title
- Lower Court decision on use of original formula for resale price method
- Language
- eng
- Summary
- On 19 August 2010, the Brazilian Regional Federal Court of the Third Region issued a decision in which it concluded that the calculation formula for the resale price method provided by Normative Ruling 243/02 is illegal, and that the applicable formula is the one provided by Law 9,430/96. This article analyses the main features of Brazilian legislation regarding the resale price method, as well as this lower court decision
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 18 (2011),
- http://library.link/vocab/creatorName
- Schoueri, L.E
- Geographic coverage
- Latin America
- Language note
- English
- http://library.link/vocab/subjectName
-
- case law
- resale price method
- Label
- Lower Court decision on use of original formula for resale price method
- Label
- Lower Court decision on use of original formula for resale price method
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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/Lower-Court-decision-on-use-of-original-formula/Wndvmadjejw/" 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/Lower-Court-decision-on-use-of-original-formula/Wndvmadjejw/">Lower Court decision on use of original formula for resale price method</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>
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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/Lower-Court-decision-on-use-of-original-formula/Wndvmadjejw/" 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/Lower-Court-decision-on-use-of-original-formula/Wndvmadjejw/">Lower Court decision on use of original formula for resale price method</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>
