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Challenges to Brazilian transfer pricing rules upon accession to the OECD Luís Eduardo Schoueri and Ricardo André Galendi

By: Schoueri, Luís Eduardo .

Contributor(s): Galendi, Ricardo André .

Material type: Article

ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA

| BRASIL

| ARMONIZACION FISCAL

| ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO

In: International Transfer Pricing Journal v. 26, n. 6, November / December 2019, p. 433-441Summary: In light of the recent approximation between Brazil and the OECD, the article discusses the main challenges and advantages of the Brazilian transfer pricing legislation. The authors propose a dual system for the Brazilian transfer pricing regime, which is a feasible alternative to bring Brazil closer to the OECD Guidelines.

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Recursos electrónicos	IEF	IEF	ITPJ/2019/6-7 (Browse shelf)	Available		ITPJ/2019/6-7

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Resumen.

In light of the recent approximation between Brazil and the OECD, the article discusses the main challenges and advantages of the Brazilian transfer pricing legislation. The authors propose a dual system for the Brazilian transfer pricing regime, which is a feasible alternative to bring Brazil closer to the OECD Guidelines.

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Biblioteca del Instituto de Estudios Fiscales

Challenges to Brazilian transfer pricing rules upon accession to the OECD Luís Eduardo Schoueri and Ricardo André Galendi

By: Schoueri, Luís Eduardo.

Contributor(s): Galendi, Ricardo André.

Browsing IEF Shelves Close shelf browser

By: Schoueri, Luís Eduardo .

Contributor(s): Galendi, Ricardo André .