The Resource Recent case law on transfer pricing : still in need of an autonomous concept of "production"
Recent case law on transfer pricing : still in need of an autonomous concept of "production"
Resource Information
The item Recent case law on transfer pricing : still in need of an autonomous concept of "production" 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 Recent case law on transfer pricing : still in need of an autonomous concept of "production" 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
- This article discusses the recent Eli Lily case, as decided by the Brazilian Administrative Court. It provides a brief overview of the Brazilian transfer pricing method applicable to this case and describes the tax assessment by the tax authorities before analysing the decision of both the Administrative Court and its Superior Chamber
- Language
- eng
- Label
- Recent case law on transfer pricing : still in need of an autonomous concept of "production"
- Title
- Recent case law on transfer pricing : still in need of an autonomous concept of "production"
- Language
- eng
- Summary
- This article discusses the recent Eli Lily case, as decided by the Brazilian Administrative Court. It provides a brief overview of the Brazilian transfer pricing method applicable to this case and describes the tax assessment by the tax authorities before analysing the decision of both the Administrative Court and its Superior Chamber
- Citation source
- In: International transfer pricing journal. - Amsterdam. - Vol. 25 (2018), no. 3 ; p. 237-241
- http://library.link/vocab/creatorName
-
- Schoueri, L.E
- Galendi, R.A. (Jr.)
- Geographic coverage
-
- Latin America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- transfer pricing
- case law
- assessment
- profit methods
- Label
- Recent case law on transfer pricing : still in need of an autonomous concept of "production"
- Label
- Recent case law on transfer pricing : still in need of an autonomous concept of "production"
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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/Recent-case-law-on-transfer-pricing--still-in/p6mVTv3-aCk/" 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/Recent-case-law-on-transfer-pricing--still-in/p6mVTv3-aCk/">Recent case law on transfer pricing : still in need of an autonomous concept of "production"</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>
