Brazilian transfer pricing rule : an analysis of effectiveness Ricardo Marozzi Gregorio
By: Gregorio, Ricardo Marozzi
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Material type: 
ArticlePublisher: 2018Subject(s): PRECIOS DE TRANSFERENCIA | BRASIL
In:
Intertax v. 46, Issue 11, November 2018, p. 914-929Summary: In this article, the author demonstrates the ineffectiveness of transfer pricing rules as implemented in Brazil and offers some legislative suggestions that could reverse this scenario.
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| Artículos | IEF | IEF | OP 2141/2018/11-7 (Browse shelf) | Available | OP 2141/2018/11-7 |
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| OP 2141/2018/11-4 (Un)tangling tax avoidance under the Interest and Royalties Directive | OP 2141/2018/11-5 BEPS, ATAP, and the new tax dialogue | OP 2141/2018/11-6 The US international tax reforms | OP 2141/2018/11-7 Brazilian transfer pricing rule | OP 2141/2018/1-2 The principal purpose test in the Multilateral Convention | OP 2141/2018/12 Intertax | OP 2141/2018/12-1 Taxes and competitiveness |
Resumen.
In this article, the author demonstrates the ineffectiveness of transfer pricing rules as implemented in Brazil and offers some legislative suggestions that could reverse this scenario.
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