Brazil - New Brazilian Supreme Court Decision on CFC rules
- E. Peixoto Orsini; D.G. Peixoto Orsini Marcondes
- International Transfer Pricing Journal, 2013 (Volume 20), No 5
- 22 August 2013
The authors consider a recent Supreme Court decision on the country’s controlled foreign corporation rules. Also analysed are two other similar cases which were decided in the same session which also involved the taxation of profits of foreign companies.