Adjustments to business conditions bring Brazil closer to OECD
October 11, 2011
Cristiane Magalhães and Angélica Santos 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 two of a two-part investigation.
This article addresses some of the business conditions that should be considered when ascertaining the transfer pricing benchmarks for controlled imports and exports of goods, services or rights, complementing the previous article: Adjustment to business conditions part one published on June 1st, 2011.
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