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:
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.