transfer pricing brazil
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Environmental law & competition law: conflicts & complementarities from an environmental economics perspective
The aim of this paper is to evaluate whether environmental restrictions or requirements are considered in competition law. Common sense conceives that a company that bears costs of complying with environmental requirements experiences increased costs and seeks to transfer it to the prices of its products. A possible consequence of this behavior is its effects upon the competitive position of the...
... experiences increased costs and seeks to transfer it to the prices of its productsǤ A possible ... in the production processǤ It would be a pricing mechanism and consideration of the polluter pays ... and underdeveloped onesǤ Howeverǡ in Brazil there is a lack of studies that seek to highlight ... -
Securities Lending and Short Selling.
... between the centralized model of Brazil and the decentralized model. Section 3 describes ... lending process involves the temporary transfer of ownership to the borrower. Thus, the borrower ... Securities lending, shorting, and pricing. Journal of Financial Economics, v. 66 (3): ...
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Marketing strategies in the internationalization process of Brazilian franchises.
1 Introduction ... In Brazil, revenues from the franchise sector in 2015 were ... formulations, brand names, packaging, pricing, and other marketing mix elements by tightly ... global operations Authors: - Knowledge transfer Levitt (1983) inside company Jain (1989) ...
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Elisão fiscal e valor da firma: evidências do Brasil
This paper investigates the relation between corporate tax avoidance and firm value in Brazil. Although one might expect that tax avoidance activities result in shareholder value generation, alternative theories suggest this is not always the case; implicit agency costs have been recently detected by the literature, may exceed the tax saving benefits, causing shareholder value destruction instead.
... tax avoidance and firm value: from Brazil ... Elision fiscal y valor de la empresa: ... one, its ultimate objective is simply to transfer wealth from the state to the shareholders. That ... planning indications, such as transfer pricing operations involving affiliates in tax havens, or ... -
Occupational environmental risks and their legal protection
The sophistication of the risks arising from the current stage of industrial development combined with the dismantling of the labor system in the global society increases the relevance of the issue of occupational environmental risks, insofar as the prevention of labor accidents depends on compliance with environmental norms directed to evaluation, control and management of these risks. In the...
... The same logic of reparation pricing was adopted by the labor reform when setting ... Brazil, protection and security regulations have not ... face of a lack of safety regulations, transfer, with a clear conscience and low costs, the ... -
Good news from mass media induces more investments in the equity crowdfunding market
This study verifies the association between the text sentiment of news items and the value of capital investments in the equity crowdfunding market. It also analyzes the influence of geographic attributes on the investments made. Based on data for 736 investments made in different ventures in the largest equity crowdfunding platform in one of the main emerging markets, this study’s results...
... -Graduação em Administração, Natal, RN, Brazil ... 2 Fundação Getulio Vargas, Escola de ... Hornuf, L., & Neuenkirch, M. (2017). Pricing shares in equity crowdfunding ... Small Business ... The Journal of Technology Transfer , 47 , 1640-1661 ... -
Impact of IFRS 15 on the Quality of Accruals and Earnings Management of Brazilian Publicly Held Companies.
... regulation is to better represent the transfer of goods and services at a value that best ... companies in an emerging market (Brazil) with a more fragile regulatory environment than ... Journal of Revenue and Pricing Management, 15(1), 78-81. http:// ...
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The influence of the specifics of small businesses on innovation: A multiple case study of the Brazilian metal-mechanical industry.
... of imitation or copy, with no real transfer of technology. This avoids high-cost investments ... For Jones and Basso (2017), in general, Brazil is one of the countries in which investments in ... F), and on the other, exercises predatory pricing in relation to these companies ... Company E's ...
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Recent Changes In The Brazilian Transfer Pricing Rules
... (or non-related parties located in low-tax jurisdictions or subject to privileged tax regimes) as a way to transfer non-taxed profits from Brazil to other countries ... Some changes introduced by MP 563 originated from recurrent disputes between the Brazilian tax authorities and taxpayers ...
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Do strategic behaviors link travel agencies in Brazil?
... that motivated the transition from manually collecting pricing and availability data to the current state-of- the-art integrated systems ... to affiliate with small agencies that book flights and then transfer the reservation to the consolidator who issues the airline ticket. This ...
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Federal package to raise revenues still faces resistance
... in Congress, but the new rules on transfer pricing have already become law. The government ...
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The attractiveness of investments in Brazilian railways.
... Brazil presents itself as a good case for analysis, ... the proposed measures will not simply transfer risks, but will provide efficient risk ... To cope with risky pricing, contracts must be well designed to minimize the ...
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The Battle for Critical Internet Resources: South America vs. Amazon.com, Inc.
Purpose - To analyze the controversy about the allocation of critical Internet resources generated by ICANN's new gTLD program with a particular focus on the .AMAZON TLD. Methodology/approach/design - This article presents an exploratory case study about the .AMAZON controversy. The initial analysis of this ongoing research is based on data collected from various reports and media coverage on...
... provide the authority to use, sell or transfer a resource or allow others to use or exclude ... eight South American nation-states, led by Brazil and Peru 4 , which share sovereignty over the ... instra CORPORATION. (2014). New gTLDs Pricing. instraCorporation ... Retrieved from ... -
The Battle for Critical Internet Resources: South America vs. Amazon.com, Inc.
... provide the authority to use, sell or transfer a resource or allow others to use or exclude ... eight South American nation-states, led by Brazil and Peru 4 , which share sovereignty over the ... instra CORPORATION. (2014). New gTLDs Pricing. instraCorporation ... Retrieved from ...
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Combining Categories of Management Control Tools for High Performance of Start-ups.
... of responsibility centers, and transfer pricing (Anthony & Govindarajan, 1998). Moreover, ... and Accounting, Porto Alegre, Brazil ... Raquel Meneses (2) ... Carlos Brito (2) ...
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Income Tax of Portuguese Listed Companies in Financial and Corporate Social Responsibility Reports.
... Owsley (2013) assert that inter-group transfer pricing often falls into the category of ... Kenyon examines tax avoidance practices in Brazil (2008) and Lenter, Slemrod and Shackelford (2003) ...
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Initial contributions to a legal protection of ecosystem services
This article aims to analyze the main aspects of ecosystem services. From a multidisciplinary analysis, these services will be demonstrated on the ecological, geographic and economic scope and then demonstrate their legal aspect. To analyze this last aspect, we will present two forms of protection of the ecosystem services: the payment for ecosystem services and the use of green infrastructure to
... 10 because the absence of a market or pricing often prevents recognition of the importance of a ... The PSA is a form already established in Brazil 19 to assist in the ... 18 For a critique of ... for the whole of society, imply a transfer of income that should be well explained, so that ... -
Non-alcoholic beverages start to gain ground again
... does not give details of this portfolio in Brazil but says that global volumes fell 50.9% in the ... Perhaps a change in packaging or pricing policy can help this growth," he says. For Mr ... that the potential approval of the cash transfer program Auxlio Brasil and the election year ...
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BC had been persuading analysts with its forward guidance
We don't know yet how much damage Brazil's fiscal deterioration will have on expectations, ... room to pay for its Renda Cidad cash-transfer program ... Economic analysts' views and the ... nearly 3.5% a year in the past few days, pricing in a stronger cycle of monetary tightening ...
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Analysis of Bitcoin's Impact on the Efficiency of a Diversified Portfolio for Brazilian Investors.
... and have lived with low-interest rates, Brazil still lives with high real and nominal interest ... as an instrument of investment and transfer of wealth over time. It seems to have been ... (2015). Does governance have a role in pricing? Cross-country evidence from Bitcoin markets ...
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Trust and Supplier-buyer Relationships: An Empirical Analysis
This paper investigates if regional differences are able to influence trust-based relationship with suppliers. It presents the results of a survey of 338 processing plants located in Western and Asian countries using structural equation modeling. Findings suggest that supplier involvement in quality is taken for granted, but it is not related to trust or partnership. Regional differences may also
... , 950, 93022-000, São Leopoldo, RS, Brazil ... Ely Laureano Paiva ... E-mail address: ... information feedback about materials, pricing, and process capabilities for improvements in ... condition for trust as it can be just a transfer of technical standards. Besides, the size of the ... -
Federal Revenue Office Issues Important New Regulation On Transfer Pricing
... create greater transparency in its business environment, the Brazilian Government has passed legislation requiring companies incorporated in Brazil to identify their ultimate beneficial owners and report them to the local tax authorities ... Originally, these companies would have to report ...
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Analysis: The challenges Jean Paul Prates will face as CEO of Petrobras
... This pricing mechanism has been criticized by members of the ... , Petrobras even sold fuel in Brazil below the international price, resulting in ... the assets with signed contracts whose transfer has not yet been concluded.It is important to ...
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Concept of innovation in low-income market.
... of goods and services has increased in Brazil due to several factors, namely: access to ... incentives based on government income transfer programs, purchasing products previously ... innovative products are launched, the pricing policy adopted is "skimming", that is, a higher ...
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Selection of a portfolio of pairs based on cointegration: a statistical arbitrage strategy/Selecao de uma carteira de pares de acoes usando cointegracao: uma estrategia de arbitragem estatistica.
... have not yet been studied in detail in Brazil. The proposed statistical arbitrage strategy ... The process of asset pricing can be seen in absolute or relative terms. In ... , to long-short market neutral and alpha transfer techniques ... 3.1 The cointegration approach ...