000 | 01088nab a2200241 c 4500 | ||
---|---|---|---|
999 |
_c141057 _d141057 |
||
003 | ES-MaIEF | ||
005 | 20220711133557.0 | ||
007 | ta | ||
008 | 190823s2019 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_954317 _aMadeira, Eduardo Arruda |
|
245 | 0 |
_aTransfer pricing in Brazil _bselecting the profit margin for the resale price method _c by Eduardo Santos Arruda Madeira and Mateus Calicchio Barbosa |
|
260 | _c2019 | ||
500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aIn 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. | ||
650 | 4 |
_aPRECIOS DE TRANSFERENCIA _948095 |
|
650 | 4 |
_aBRASIL _942572 |
|
700 | 1 |
_962101 _aBarbosa, Mateus Calicchio |
|
773 | 0 |
_9160815 _oOP 138-Bis/2019/95/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 1, July 1 2019, p. 53-59 |
|
942 | _cART |