| 000 | 01266nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c144843 _d144843 |
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| 003 | ES-MaIEF | ||
| 005 | 20211014140331.0 | ||
| 007 | ta | ||
| 008 | 211014t2021 ne ||||oo|||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_969336 _aMuniz, Eduardo Barboza |
|
| 245 |
_aTransfer pricing horizon in Brazil _helectrónico _barm’s length standard and the resale price less profit method _c Eduardo Barboza Muniz and Pedro Grillo |
||
| 260 | _c2021 | ||
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_948095 _aPRECIOS DE TRANSFERENCIA |
|
| 650 | 4 |
_aREFORMA _910750 |
|
| 650 | 4 |
_957949 _aPRINCIPIO DE PLENA COMPETENCIA |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 700 | 1 |
_969337 _aGrillo, Pedro |
|
| 773 | 0 |
_9165924 _oITPJ/2021/5 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 5, 2021 |
|
| 942 | _cRE | ||