Brazil

Cristiane Drumond Vieira and Luis Fernando Cibella ()
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Cristiane Drumond Vieira: Federal University of Minas Gerais
Luis Fernando Cibella: BDO

A chapter in Intangibles in the World of Transfer Pricing, 2021, pp 407-417 from Springer

Abstract: Abstract The control of transfer pricing in Brazil was initiated by the enactment of Federal Law 9,430/1996 (in force as of January 1, 1997). In Brazil, the transfer pricing regime is applicable to cross-border transactions that take place, inter alia, between:

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-73332-6_25

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DOI: 10.1007/978-3-319-73332-6_25

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