Brazil unveils new concepts of low tax jurisdictions and privileged tax regimes
September 22, 2010
Cristiane Magalhães, Alexandre Gentil and Pedro Lima of Machado Associados discuss how Brazil has widened the application of transfer pricing rules to privileged tax regimes
Law 11727/08 extended the application of Brazil’s transfer pricing rules to transactions carried out under privileged tax regimes as from January 2009. Until now, transfer pricing rules only applied to transactions with related or unrelated parties domiciled in low taxation jurisdictions.
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