Transfer pricing policy moving in line with the OECD : current transfer pricing issues

Journal
Wolf, J.M.; Almeida, A.
Brazil
International Transfer Pricing Journal 2002 (Volume 9), No. 1
FormatPDF
EUR
40
| USD
45
(VAT excl.)

Discusses the proposed amendments to the Brazilian transfer pricing legislation, which would put Brazil more in line with the OECD Transfer Pricing Guidelines and the current worldwide adopted principles on the application of the arm's length principle.