New legislation on tax havens has implications for transfer pricing
July 17, 2008
Gustavo Haddad and Bruno Carramaschi,of Lefosse Advogados in cooperation with Linklaters, explain what Brazil’s authorities have done to update rules on dealing with tax havens
Law 11,727 of 24 June 2008, in addition to introducing several other changes to the Brazilian tax legislation, expanded the concept of tax haven jurisdictions in a way that could result in additional transactions being scrutinised for transfer pricing purposes.
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