Brazil - Amended Transfer Pricing Rules
- L.E. Schoueri; N. Matos Silva
- International Transfer Pricing Journal, 2010 (Volume 17), No 4
- 18 June 2010
In December 2009, the Brazilian executive branch enacted three provisional measures with the intent of changing transfer pricing legislation, especially with regard to the resale price method. This article considers the main amendments as proposed by the government.