Application of the resale price method

Journal
Schoueri, L.E.
Brazil
International Transfer Pricing Journal 2004 (Volume 11), No. 6
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The article summarizes the law applicable until 1999 and the issue involving the application of the resale price method, along with the decisions of the Taxpayers' Council in the Novartis and Bristol Myers Squibb cases.