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Brazil - Recent Changes in Transfer Pricing Rules

Country:
Brazil
Author:
E. Peixoto Orsini; D.G. Peixoto Orsini Marcondes
Issue:
International Transfer Pricing Journal, 2013 (Volume 20), No 1
Published:
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.
 
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