Transfer Pricing

Transfer Pricing

Posts 1-2 of 2
  • Napoleão Dagnese
    Napoleão Dagnese
    The company name is only visible to registered members.
    Brazilian TP regulations
    For those reading German, I would like to inform about my PhD thesis just published:

    Dagnese, "Verrechnungspreise und die Aufzeichnungspflicht im brasilianischen und deutschen Steuerrecht". 2008, Peterlang : Frankfurt a.M., 340. ISBN-13: 978-3631588383 56.50 Euro

    (Transfer Pricing and the Documentation Obligation in Brazilian and German Tax Law)

    available in market e.g. http://www.amazon.de/Verrechnungspreise-Aufzeichnungspflicht...


    The thesis mainly focuses on:
    • the very controversial and mainly not at arm's length-based Brazilian regulations
    • not only emphasizing the not-OECD approach, but analyzing the unconstitutionality of the Brazilian regulations
    • analysing the not-conformity of the Brazilian rules to tax principles
    • the reduced acceptance of intercompany service fees in Brazil
    • analysing the alternative of an harmonized TP environment within Mercosul
    • comparing the Brazilian and German documentation regulations
    • criticizing the German documentation regulations from the perspective of EU law.

    To those who may have interest: enjoy reading it!

    Napo Dagnese
    • 30 Apr 2009, 5:07 pm
  • Dr. Eduardo de Proft Cardoso
    Dr. Eduardo de Proft Cardoso    Group moderator
    The company name is only visible to registered members.
    Re: Brazilian TP regulations
    Nice to meet you Napo,

    I "lost" my german this last 4 years living in Spain, but i´ll surely try to read your thesis.

    It`s good to know comparison studies like yours.

    i´ll also invite you to read my humble intellectual effort to write something about brazilian transfer pricing rules to eventually encourage debate about the topic. I´m trying to learn more about the interesting, unique and smart brazilian Transfer Pricing regulation.

    I´ll post it after this words.

    Best Regards,

    Eduardo
    • 07 May 2009, 11:41 am