Brazil - Recent Changes in Transfer Pricing Rules
- E. Peixoto Orsini; D.G. Peixoto Orsini Marcondes
- International Transfer Pricing Journal, 2013 (Volume 20), No 1
- 13 December 2012
A recently enacted law has brought changes to Brazilian transfer pricing rules, including changes to two methods applicable to imports, the possibility of presenting a second method during tax audits, changes in rules on financial transactions, new commodities methods and margin change requests.