Brazil intangibles guide
February 23, 2011
By Cristiane Magalhães and Ana Lúcia Castagnari Marra of Machado Associados
In January 2011 the OECD released the scoping document for its new project on the transfer pricing aspects of intangibles, which aims to develop clearer and consensus-based international guidance.
The OECD acknowledges the importance of intangibles as an economic contributor and believes that additional international guidance will help reduce the uncertainty on the treatment of intangibles for transfer pricing purposes.
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