Brazil’s transfer pricing rules widen idea of tax haven
August 14, 2008
TP Week.com correspondent Machado Associados points out that there is controversy about how the new definition of tax haven in recent changes to Brazil’s transfer pricing rules should be applied
On June 23 2008, Law no 11,727 was enacted, introducing several amendments to the federal tax legislation. Some of the most important relate to the concept of tax haven for transfer pricing purposes. These rules will be in force from January 1 2009.
The rest of this article is available to subscribers and active trialists* only.
Subscribe today for full access to this article.
Alternatively take a free trial, giving you access for one week*.
If you are already a subscriber, please log in below to access the rest of this article.
*some articles may be excluded from free trialists.