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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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