Predetermined Margins in the Brazilian Transfer Pricing Rules and their Compatibility (or not) with the World Trade System

Authors

  • Eric Moraes Castro e Silva Universidade Federal de Pernambuco

DOI:

https://doi.org/10.46801/2595-6280-rdta-39-7

Keywords:

transfer pricing, predetermined margins, national treatment, subsidies, WTO

Abstract

This article compares the Brazilian transfer pricing rules, which are based on fixed predetermined profit margins instead of the arm’s length principle, with the multilateral trading obligations, particularly the rules on subsidies under the Subsidies and Countervailing Measure Agreement (SCM Agreement) and the national treatment principle under the General Agreement on Tariffs and Trade (GATT) as evolved through the relevant jurisprudence of the World Trade Organization.

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Published

2018-06-01

How to Cite

Castro e Silva, E. M. (2018). Predetermined Margins in the Brazilian Transfer Pricing Rules and their Compatibility (or not) with the World Trade System. Revista Direito Tributário Atual, (39), 121–137. https://doi.org/10.46801/2595-6280-rdta-39-7

Issue

No. 39 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Revista Direito Tributário Atual

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