Advisers criticise profit margin in resale price less profit method
November 18, 2008
Brazilian transfer pricing rules adopt fixed profit margins in methods applicable to import transactions. Fabia Moreira Azevedo of Machado Associados explains why many are critical of the percentage profits margins allowed under the rules
In the specific case of the resale price less profit (PRL) method, one of the most used as its applicability depends solely on Brazilian company documents, the fixed margin varies according to the use of the imported goods, as follows:
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