Muniz, Eduardo Barboza
Transfer pricing horizon in Brazil arm’s length standard and the resale price less profit method electrónico / Eduardo Barboza Muniz and Pedro Grillo .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors seek to demonstrate, through an overview of the Brazilian resale price less profit method, that the convergence of the Brazilian transfer pricing rules to the OECD standard will depend not only on a comprehensive reformulation of the existing domestic legislation, but also a radical change in the country’s posture and tax policy.
PRECIOS DE TRANSFERENCIA
REFORMA
PRINCIPIO DE PLENA COMPETENCIA
BRASIL
Grillo, Pedro
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021
Transfer pricing horizon in Brazil arm’s length standard and the resale price less profit method electrónico / Eduardo Barboza Muniz and Pedro Grillo .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors seek to demonstrate, through an overview of the Brazilian resale price less profit method, that the convergence of the Brazilian transfer pricing rules to the OECD standard will depend not only on a comprehensive reformulation of the existing domestic legislation, but also a radical change in the country’s posture and tax policy.
PRECIOS DE TRANSFERENCIA
REFORMA
PRINCIPIO DE PLENA COMPETENCIA
BRASIL
Grillo, Pedro
International Transfer Pricing Journal 1385-3074v. 28, n. 5, 2021