Developments Regarding the Transfer Pricing Method for Exports of Commodities

Journal
Author
Sá, R.C. Caldas de
Country
Brazil
Published Date
Issue
International Transfer Pricing Journal 2015 (Volume 22), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author considers developments and advantages in the use of the PECEX method, which is used to determine transfer prices for exports of commodities, as well as challenges taxpayers may still face when applying this method.