Analysis of transfer pricing rules in connection to legislation on taxation of profits of foreign subsidiaries of Brazilian parent companies

Journal
Lira, M.; Derenusson, C.; Marques, E.C.
Brazil
International Transfer Pricing Journal 2002 (Volume 9), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

A focus on the double taxation that arises in connection with the adjustments made for transfer pricing purposes, and the taxation of the profits distributed by foreign subsidiaries of Brazilian parent companies.