New rules on the resale minus method

Journal
Romero, C. dos Santos; Almeida, A.; Derenusson, C.
Brazil
International Transfer Pricing Journal 2001 (Volume 8), No. 4
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This article provides an overview of the methods applicable to import transactions, in particular the resale price less profit method and the controversy surrounding its use by Brazilian companies, which resulted in changes in the transfer pricing legislation.