New rules on the resale minus method

Journal
Author
Romero, C. dos Santos; Almeida, A.; Derenusson, C.
Country
Brazil
Published Date
Issue
International Transfer Pricing Journal 2001 (Volume 8), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article provides an overview of the methods applicable to import transactions, in particular the resale price less profit method and the controversy surrounding its use by Brazilian companies, which resulted in changes in the transfer pricing legislation.