OrbitaxTransfer pricing rules amended
|Approved Changes|Brazil
Provisional Measure 478 (PM 478) was published in the Official Gazette of 29 December 2009. PM 478 introduced several amendments to transfer pricing rules, as follows:
| - | revocation of the resale price less profit margin method (Preço de Revenda menos Lucro – PRL); | |
| - | creation of the new method sale price less profit margin (Preço de Venda menos Lucro –… |