Ordinance 427/13 on Interest Spread for Transfer Pricing Purposes

Orsini, E. Peixoto; Marcondes, D.G. Peixoto Orsini

Ordinance 427/13 on Interest Spread for Transfer Pricing Purposes

Journal

Author

Orsini, E. Peixoto; Marcondes, D.G. Peixoto Orsini

Country

Brazil

Published Date

6 January 2014

Issue

International Transfer Pricing Journal 2014 (Volume 21), No. 1

DOI

https://doi.org/10.59403/2y10zab

Document

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This article considers a 2013 ordinance that regulates acceptable interest rates for related-party loans, as well as discussing the shortcomings that have been noted by critics of the ordinance.

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Ordinance 427/13 on Interest Spread for Transfer Pricing Purposes