Formula-based transfer pricing how Brazil can improve the OECD's framework by Tatiana Falçao
By: Falcao, Tatiana
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Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | BRASIL
In:
Tax Notes International v. 101, n. 5, February 1 2021, p. 609-619Summary: In this article, the author explains how Brazil's transfer pricing methods, which rely heavily on fixed margins, can be reconciled with the OECD's transfer pricing guidelines and how emerging economies can benefit from the resulting system.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2021/101/5-5 (Browse shelf) | Available | OP 138-B/2021/101/5-5 |
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| OP 138-B/2021/101/5-2 Gender equality, taxation, and the COVID-19 recovery | OP 138-B/2021/101/5-3 Transfer pricing rules under EU law and the CJEU's decision in Impresa Pizzarotti | OP 138-B/2021/101/5-4 The baby and the bathwater | OP 138-B/2021/101/5-5 Formula-based transfer pricing | OP 138-B/2021/101/5-6 Mexico's GAAR | OP 138-B/2021/101/6-1 Using safe harbors to simplify the application of the arm's-length principle | OP 138-B/2021/101/6-2 Repeal of the limitation on downward attribution |
Disponible también en formato electrónico.
Resumen.
In this article, the author explains how Brazil's transfer pricing methods, which rely heavily on fixed margins, can be reconciled with the OECD's transfer pricing guidelines and how emerging economies can benefit from the resulting system.
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