Transfer pricing horizon in Brazil electrónico arm’s length standard and the resale price less profit method Eduardo Barboza Muniz and Pedro Grillo
By: Muniz, Eduardo Barboza
.
Contributor(s): Grillo, Pedro.
Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | REFORMA | PRINCIPIO DE PLENA COMPETENCIA | BRASIL
In:
International Transfer Pricing Journal v. 28, n. 5, 2021Summary: In this article, the authors seek to demonstrate, through an overview of the Brazilian resale price less profit method, that the convergence of the Brazilian transfer pricing rules to the OECD standard will depend not only on a comprehensive reformulation of the existing domestic legislation, but also a radical change in the country’s posture and tax policy.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/5-7 (Browse shelf) | Available | ITPJ/2021/5-7 |
Browsing IEF Shelves Close shelf browser
Disponible únicamente en formato electrónico.
Resumen.
In this article, the authors seek to demonstrate, through an overview of the Brazilian resale price less profit method, that the convergence of the Brazilian transfer pricing rules to the OECD standard will depend not only on a comprehensive reformulation of the existing domestic legislation, but also a radical change in the country’s posture and tax policy.
Click on an image to view it in the image viewer
There are no comments for this item.