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
Download data is not yet available.
Downloads
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
Issue
Section
Artigos
License
The journal reserves the right to modify, in the original text of the submitted article, normative, spelling and grammatical mistakes in order to maintain the cultured standard of language and the credibility of the journal. The journal will respect the authors' writing style. Changes, corrections or suggestions of conceptual order will be sent to the authors, when necessary. In such cases, the articles will be re-examined. The final exams will not be sent to the authors. The published works become the property of the journal, in other words, its total or partial reprinting is subject to the express authorization of the journal. In all subsequent citations, the original source of publication shall be cited and in the case of Photographic Speeches, shall be approved by the original author. The opinions expressed by the authors of the journal’s articles are of their sole responsibility.
