Transfer pricing in Brazil selecting the profit margin for the resale price method by Eduardo Santos Arruda Madeira and Mateus Calicchio Barbosa
By: Madeira, Eduardo Arruda
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Contributor(s): Barbosa, Mateus Calicchio.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | BRASIL
In:
Tax Notes International v. 95, n. 1, July 1 2019, p. 53-59Summary: In this article, the authors discuss Brazil's unique approach to transfer pricing, focusing on the difficulties associated with selecting the statutory profit margin to use when applying the resale price method.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/1-4 (Browse shelf) | Available | OP 138-Bis/2019/95/1-4 |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss Brazil's unique approach to transfer pricing, focusing on the difficulties associated with selecting the statutory profit margin to use when applying the resale price method.
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