Brazil - Developments Regarding the Transfer Pricing Method for Exports of Commodities
- R.C., Caldas de Sá
- International Transfer Pricing Journal, 2015 (Volume 22), No 1
- 3 December 2014
The author considers developments and advantages in the use of the PECEX method, which is used to determine transfer prices for exports of commodities, as well as challenges taxpayers may still face when applying this method.