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