Adjustments to business conditions
June 01, 2011
Cristiane Magalhaes and Victoria Rozsavolgyi of Machado Associados, Brazil, comment on the main aspects and difficulties of the adjustments to business conditions allowed by the Brazilian transfer pricing legislation in part one of a two-part investigation.
The Brazilian transfer pricing rules establish predetermined methods to ascertain transfer pricing benchmarks for controlled imports and exports of goods, services and rights.
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