Particularidades da Lei brasileira de Preços de Transferência
"In Brazil, the rules are the same for goods and services and are more limited when compared to the OECD guidelines. When drafting the law, we opted for a more exact mathematical approach, considering the peculiarities of the national market" he said during the International Seminar on Transfer Pricing, in Brasilia.
On Wednesday (10th), the lectures covered services and the selection and fiscal audit both in Brazil and within the scope of the OECD. Since Monday (8th), Federal Revenue auditors and representatives of the organization have discussed models, risks, advantages and disadvantages of transfer pricing legislation, and also ways to improve and adapt the Brazilian law to the global scenario.
In 1996, Brazil approved the Transfer Pricing Law (No. 9.430/1996) and does not follow the standards proposed by the OECD (which are considered by other countries as unique). In Brazil, fixed formulas and fixed profit margins are adopted, and do not take any functional, risk or economic analysis into account.
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