The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards
The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability analysis and the arms’ length principle. The new legislation, published...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Polish |
| Published: |
Lodz University Press
2025-07-01
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| Series: | Acta Universitatis Lodziensis Folia Iuridica |
| Subjects: | |
| Online Access: | https://czasopisma.uni.lodz.pl/Iuridica/article/view/24126 |
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