Transfer pricing practice in an era of recession : Brazil
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The work Transfer pricing practice in an era of recession : Brazil represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Transfer pricing practice in an era of recession : Brazil
Resource Information
The work Transfer pricing practice in an era of recession : Brazil represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 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),
- Geographic coverage
- Latin America
- Language note
- English
Context
Context of Transfer pricing practice in an era of recession : BrazilWork of
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