Os preços de transferência nos tratados internacionais: análise da legislação brasileira e dos países integrantes do MERCOSUL
DOI:
https://doi.org/10.5433/2178-8189.2000v4n0p183Keywords:
Transfer pricing, International deals, Brazilian legislation, Mercosul.Abstract
The objective of this article is to present the most basic structural aspects of transfer pricing in the legislation of Brazil and other MERCOSUL countries. Brazil, which has, at this time, made an alteration in the rules of the people's income tax, shows that it has a more refine regulation than do other MERCOSUL countries. However, MERCOSUL should have at its disposal a strong tributary legislation for the economic and social development of this countries, preserving their tributary bases in an appreciable enterprisal competition by harmonic comparison, enabling more and more foreign investments to keep this harmonization preserved in the democratic state of rights, as well as treaties to avoid bi-tribulation.Downloads
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Published
2002-12-15
How to Cite
Ribeiro, M. de F. (2002). Os preços de transferência nos tratados internacionais: análise da legislação brasileira e dos países integrantes do MERCOSUL. Scientia Iuris, 4, 183–210. https://doi.org/10.5433/2178-8189.2000v4n0p183
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