{"title":"不要问经合组织能为巴西的转移定价做些什么……","authors":"Tatiana Falcão","doi":"10.2139/ssrn.3471647","DOIUrl":null,"url":null,"abstract":"In this article, the author discusses Brazil’s unique transfer pricing regime in light of the country’s request to become an OECD member, examining how Brazil’s system differs from the OECD’s and how the process may even inspire changes to the OECD’s transfer pricing rules.","PeriodicalId":127614,"journal":{"name":"Managerial Accounting: Controllability and Balance Scorecard","volume":"46 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Ask Not What the OECD Can Do For Brazilian Transfer Pricing . . .\",\"authors\":\"Tatiana Falcão\",\"doi\":\"10.2139/ssrn.3471647\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this article, the author discusses Brazil’s unique transfer pricing regime in light of the country’s request to become an OECD member, examining how Brazil’s system differs from the OECD’s and how the process may even inspire changes to the OECD’s transfer pricing rules.\",\"PeriodicalId\":127614,\"journal\":{\"name\":\"Managerial Accounting: Controllability and Balance Scorecard\",\"volume\":\"46 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-10-14\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Managerial Accounting: Controllability and Balance Scorecard\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3471647\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Managerial Accounting: Controllability and Balance Scorecard","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3471647","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Ask Not What the OECD Can Do For Brazilian Transfer Pricing . . .
In this article, the author discusses Brazil’s unique transfer pricing regime in light of the country’s request to become an OECD member, examining how Brazil’s system differs from the OECD’s and how the process may even inspire changes to the OECD’s transfer pricing rules.