Brazil - Ruling on Adequacy of Audit Reports To Substantiate Transfer Pricing Calculations
- E. Peixoto Orsini; D.G. Peixoto Orsini Marcondes
- International Transfer Pricing Journal, 2014 (Volume 21), No 5
- 8 September 2014
The authors analyse a ruling by the tax authorities on transfer pricing documentation, specifically with regard to whether audit reports may be used as supporting documentation for transfer prices purposes.