Brazil - Ordinance 427/13 on Interest Spread for Transfer Pricing Purposes
- E. Peixoto Orsini; D.G. Peixoto Orsini Marcondes
- International Transfer Pricing Journal, 2014 (Volume 21), No 1
- 6 January 2014
This article considers a 2013 ordinance that regulates acceptable interest rates for related-party loans, as well as discussing the shortcomings that have been noted by critics of the ordinance.