Formula-Based Transfer Pricing : How Brazil Can Improve the OECD’s Framework

In this article, the author explains how Brazil’s transfer pricing methods, which rely heavily on fixed margins, can be reconciled with the OECD’s transfer pricing guidelines and how emerging economies can benefit from the resulting system

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Year of publication:	[2021]
Authors:	Falcao, Tatiana
Publisher:	[S.l.] : SSRN
Subject:	OECD-Staaten \| OECD countries \| Brasilien \| Brazil \| Verrechnungspreis \| Transfer pricing

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Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Tax Notes International, Volume 101, Number 5, February 1, 2021 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 2021 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013231378