Transfer pricing rules on transactions through interposed persons
August 05, 2009
Fabia Elaine Azevedo and Cristiane Magalhães of Machado Associados discuss the transfer pricing rules on transactions between a Brazilian compnay and a non-resident related party by means of an interposed person
Brazilian transfer pricing rules apply to acquisitions, imports, exports and interest agreed upon between a Brazilian resident and a non-resident related party.
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