Recent Changes in Transfer Pricing Rules

Journal
Orsini, E. Peixoto; Marcondes, D.G. Peixoto Orsini
Brazil
International Transfer Pricing Journal 2013 (Volume 20), No. 1
FormatPDF
EUR
40
| USD
45 (VAT excl.)

A recently enacted law has brought changes to Brazilian transfer pricing rules, including changes to two methods applicable to imports, the possibility of presenting a second method during tax audits, changes in rules on financial transactions, new commodities methods and margin change requests.