The 1997 Brazil transfer pricing policy approaches its end Alex de Almeida Electrónico
By: Almeida, Alex de
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Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | BRASIL
In:
International Transfer Pricing Journal v. 27, n. 2, 2020, p. 143-146Summary: This article discusses the background and status of the 1997 Brazilian transfer pricing policy and the perspectives on the potential convergence of the Brazilian model with the OECD standard, based on the review of the joint assessment on the matter prepared by the OECD and the Brazilian Federal Revenue at the end of 2019.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/2-3 (Browse shelf) | Available | ITPJ/2020/2-3 |
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Disponible únicamente en formato electrónico.
Resumen.
This article discusses the background and status of the 1997 Brazilian transfer pricing policy and the perspectives on the potential convergence of the Brazilian model with the OECD standard, based on the review of the joint assessment on the matter prepared by the OECD and the Brazilian Federal Revenue at the end of 2019.
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