TRANSFER PRICING AND CUSTOMS VALUATION:
two sides of the same coin
Mots-clés :
Customs Valuation, International Trade, OECD, Transfer PricingRésumé
This text delves into the complexities of transfer pricing and customs valuation in Brazil, highlighting the challenges and discrepancies in the existing system compared to international standards, particularly influenced by the OECD guidelines. The narrative explores Brazil's recent efforts to align its transfer pricing regime with global practices, ushering in changes that impact multinational corporations operating within its borders. Discussions encompass the evolution of transfer pricing rules and customs valuation methodologies, emphasizing the need for harmonization in light of international practices to avoid issues like double taxation. The text underlines the importance of aligning Brazil's transfer pricing system with OECD standards to provide clarity, consistency, and certainty in international transactions, aiming to create a modern and efficient framework while ensuring an accurate tax base and mitigating the risks of double taxation in international trade.
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Ce travail est disponible sous la licence Creative Commons Attribution 4.0 International .
