Controversy over rules and leasing agreements in Brazil
January 12, 2010
The application of the transfer pricing rules in Brazil in relation to leasing agreements executed between related parties in Brazil and abroad is a controversial issue.
The legal nature of leasing agreements is not straightforward in the Brazilian doctrine and case law due to the various elements involved, including rental, financing and purchase and sale elements.
Sorry. You must be a subscriber to view this article. Alternatively, why not take a free trial? To subscribe and access this article immediately simply click here or call +44(0)207 779 8380.