Search
Searching Content from Brazil indexed under Transfer Pricing ordered by Published Date Descending.
Links to Result pages
 
1 2  
>>Next
 
Title
Country
Organisation
Author
Date
1
Resenha Tributária - Agosto de 2019
Welcome to the fourth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil. This July issue summarizes:
Worldwide
13 Sep 2019
2
Brazil Tax Round-Up - August 2019
Welcome to the fourth edition of the Brazil Tax Round-Up, our newsletter on tax-related developments in Brazil. This July issue summarizes:
Brazil
13 Sep 2019
3
Brazilian Tax Review - January 2019
The recent Normative Ruling 1,870/2019 has amended Brazilian domestic legislation on transfer pricing, clarifying some details on how it is calculated.
Brazil
14 Feb 2019
4
Brazilian Tax Review – October 2018
The Federal Revenue Office issued the Private Letter Ruling 95/2018, which has analyzed the transfer pricing calculation through the Resale Price Method by a company that imports steel bars and cut them into pieces for the resale in the domestic market.
Brazil
20 Nov 2018
5
O grave problema da margem de lucro nos preços de transferência
Tem sido muito comemorada, pelas multinacionais estrangeiras presentes no Brasil, a recente Solução de Consulta COSIT nº 95, publicada em 30 de agosto de 2018, por meio da qual a Receita Federal ...
Brazil
30 Oct 2018
6
Boletim Tributário - Dezembro 2017
A Organização para a Cooperação e Desenvolvimento Econômico publicou as estatísticas de Mutual Agreement Procedure para o ano de 2016, em linha com a Ação 14 do Plano de Ação do Base Erosion and Profit Shifting, ...
Brazil
18 Jan 2018
7
BRAZILIAN TAX REVIEW – July 2017
Brazilian Federal Revenue Office Reviews its Transfer Pricing Guidelines on International Cost-Sharing Agreements
Brazil
10 Jul 2017
8
Transfer Pricing in Brazil
The Brazilian transfer pricing rules were introduced into the local legislation by means of Law 9,430, from 1996, coming into force in 1997.
Brazil
21 Mar 2017
9
Brazilian Tax Review – July/August
In May 2016, the Brazilian Federal Revenue Office (RFB) published tax ruling 63 on the application of the profit margins to be used in the calculation of the transfer price using the Resale Price Method – RPM.
Brazil
20 Sep 2016
10
Tax Treaty Series: The Bilateral Income Tax Treaty Between Brazil And Austria
Decree 78,107, published on July 23, 1976, contains the text of the Bilateral Income Tax Treaty signed by Brazil and Austria.
Brazil
14 Apr 2016
11
The Netherlands Are Back Into The Brazilian List Of Privileged Fiscal Regimes
Executive Declaratory Act RFB 03/2015, published and effective as of December 23, 2015, has revoked the suspension of the Netherlands from the Brazilian list of Privileged Fiscal Regimes (informally known as the Brazilian graylist).
Brazil
5 Jan 2016
12
Exclusion Of Switzerland From Blacklist Of Jurisdictions With Favoured Tax Treatment And Inclusion Of Cases Constituting Privileged Tax Regime
Normative Instruction no. 1.474, of June 20, 2014, excluded Switzerland from the list of Jurisdictions with Favoured Tax Treatment and included it in certain cases within the concept of privileged tax regime.
Brazil
14 Nov 2015
13
Brazil Reduces Threshold For Designation As Low-Tax Jurisdiction
Brazil has reduced from 20 percent to 17 percent the maximum income tax rate required to designate a location that meets the other requirements as a low-tax jurisdiction for transfer pricing and other tax purposes.
Brazil
27 Oct 2015
14
Regulation Of Financial Transfer Pricing
On August 2nd, 2013, the Minister of Finance regulated that 3.5 percent is the spread to be adopted to calculate the maximum interest rate that a Brazilian company may deduct from Corporate Income Taxes (IRPJ/CSLL) calculation bases, when the creditor is either an affiliated company domiciled outside Brazil, or a resident of a tax haven jurisdiction.
Brazil
10 Dec 2013
15
Brazilian Minister Finance Fixes The Spread Rate For Deductibility Purposes And For The Consideration Of Financial Income In Foreign Loan Transactions
Historically, only transactions not registered with the Brazilian Central Bank ("BACEN") were subject to transfer pricing control in Brazil.
Brazil
22 Aug 2013
16
Ordinance MF N. 427/2013: Defines The Maximum And Minimum Spread Margin To Be Included In The Calculation Of Interest For Brazilian Transfer-Pricing Rule
Ordinance MF N. 427/2013 was published on August 2, 2013, in accordance with Section 22 of Law N. 9.430/1996, and defines the spread margin to be added to the interest calculation based on the rates provided by Section 22, § 6, items I to III, of such Law.
Brazil
12 Aug 2013
17
Recent Changes In The Brazilian Transfer Pricing Rules
A discussion on the recent changes in the Brazilian transfer pricing rules, introduced by MP 563.
Brazil
3 Apr 2013
18
Provisional Measure Establishes New Transfer Price Control Rules
Provisional Measure nº 563 has been announced to amend the wording of Law nº 9.430 and brought important changes in connection with the transfer price control in Brazil.
Brazil
2 Apr 2013
19
IOF Applicability To Operations With Derivatives
RFB Normative Instruction nº 1.271/2012 was published on May 22, 2012, to amend RFB Normative Instruction nº 1.207/11, and govern the IOF applicability to operations with derivatives.
Brazil
4 Mar 2013
20
Law No. 12,766/12 - Amendments To Tax Legislation
A discussion on the changes and novelties brought in by Law no. 12, 766.
Brazil
26 Feb 2013
Links to Result pages
 
1 2  
>>Next