transfer pricing brazil
- Petrobras observes volatility 'without losing money,' CEO says
- Lula administration is unlikely to cause credit deterioration, Moody’s says
- Plastic industry sounds warning amid output drop
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Acordos e Tratados de bitributação: regulação, segurança jurídica e reflexos fiscais
[Propósito] No âmbito de tratados e acordos bilaterais internacionais de bitributação existem pendências legais na esfera fiscal que refletem insegurança jurídica. Este estudo buscará analisar se há convergência desses tratados e acordos de bitributação firmados pelo Brasil frente à regulação pátria tributária e financeira, sob o prisma da Teoria da Regulação Responsiva, considerando o...
... and bilateral agreements signed by Brazil with tax and financial regulation, under the ... W. Intrafirm Trade and Global Transfer ... W. Intrafirm Trade and Global Transfer Pricing ... -
The authentic Bee-Coin: A tokenized financial instrument for revenue-generating projects with social or environmental impact.
... , such as results measurement and pricing of outcomes. Moreover, they require a high level ... (alecrim-do-campo) is a native plant in Brazil with a key role in the propolis production. The ... in the LatinAmerican context: Policy transfer analysis for Mexico, Chile and Colombia, Economic ...
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The Effects of Sovereign Rating and Corporate Governance on The Capital Structure of Latin American Companies
This study analyzed the effects of sovereign rating and corporate governance (CG) on the capital structure of Latin American companies. A multilevel regression model was used for 823 companies listed on major Latin American stock exchanges over the period 2004-2018. The results showed that firm level is the most responsible factor for the variation in ...
... -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 ... -
Reflections of Information Sharing and Collaborative Innovation in the Social Responsibility of Cooperatives.
... of critical resources, facilitate the transfer of knowledge, and help the organizations to ... development of innovative mechanisms in pricing strategies and enable sales, distribution, and ... In Brazil, cooperativism has been seen as a modernization ...
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Bibliometric analysis of scientific production on sharing economy.
... in the academic research field, mainly in Brazil ... Goulart and Carvalho (2008) argued that ... , since this modality implies permanent transfer of ownership (Belk, 2014a) ... Study topics on ... Weber, T. A. (2016). Product pricing in a peer-to-peer economy. Journal of Management ...
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Provisional Measure Establishes New Transfer Price Control Rules
... important changes in connection with the transfer price control in Brazil. It should be pointed out that PM 563 was issued in a scenario of intense ... be added in the transaction price, which may lead to more transfer pricing adjustments. Under the new rules, the freight, insurance and import duty ...
- Finance minister sees room for further fuel price cuts
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Technological capability, relational capability and firms' performance: The role of learning capability.
... it is efficient in marketing intelligent, pricing and communication performance: ... H2. Relational ... firm to develop, use, adapt, absorb and transfer technologies (Mori, Batalha, & Alfranca, 2016) ... performance: A case study investigation in Brazil. International Journal of Management, 30(1-2), ...
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Trust and supplier-buyer relationships: an empirical analysis.
... (some European countries, the USA and Brazil) and Asian countries (Japan, South Korea and ... 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 ...
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The Influence of Internationalization on Credit Ratings: an Analysis of Brazilian Companies
We investigate the relationship between internationalization and the credit rating of Brazilian companies. The data was obtained from a banking institution that periodically rates its account holders. An econometric analysis was conducted using ordered choice models. The constructed model used risk rating as the dependent variable and financial variables as independent variables. The variable of...
... by the Basel Committee, an agreement that Brazil has signed, and through it the country’s ... The idea of credit is related to the transfer of an asset, normally financial, from one agent ... C. Credit ratings and IPO pricing. Journal of Corporate Finance , n. 14, v.5, p ... -
Agenda 2030 measurements and finance. Interaction of international investment law and sustainability
... Paulista, Brazil ... Email: danielle.denny@yale.edu ... can also have know-how and technology transfer, increasing linkages between the domestic ... , and put in place negative externalities pricing ... The rush to return to the pre ...
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Comparabilidade dos relatórios financeiros e informatividade dos preços das ações no Brasil
La información revelada de una compañía es más útil si se puede comparar con información similar de otras compañías, ya que la comparabilidad de la información financiera ayuda a moldear las expectativas del mercado, expandiendo y mejorando la previsibilidad de los inversores. Por lo tanto, el objetivo del estudio fue investigar el impacto de la comparabilidad de los informes financieros sobre la
... and informativity of stock prices in Brazil ... Comparabilidad de informes financieros e ... mean more or less informed stock pricing? Jounal of Accounting Research , v. 41, n. 5, ... analysts in intra-industry information transfer. The Accounting Review , v. 88, n. 4, p ... -
Tributação e desigualdades no contexto da pós-pandemia
... Law, Taxation and the Economy in Brazil: na Appraisal From the Perspective of the Legal ... , controle de preços de transferência ( transfer pricing ), subcapitalização ( Tin ...
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New Rules for Credit Derivatives in Brazil
... where the transaction's credit risk is negotiated without the transfer of said transactions' underlying asset(s). Underlying asset is any credit ... asset is regularly traded on the organized market and whose pricing can be confirmed ... The party transferring the risk is required, under ...
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Selection of a Portfolio of Pairs Based on Cointegration: A Statistical Arbitrage
... University of Rio Grande do Sul, RS, Brazil. E-mail: joao.caldeira@ufrgs.br ... **Graduate ... 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 ...
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Brazilian Federal Revenue Service Updates List Of Tax Havens
... that country, as well as application of transfer pricing and thin capitalization rules. This ... multinational companies with operations in Brazil using the structure of Austrian holding companies ...
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Brazilian Tax Review October 2018
Important New Private Letter Ruling on Transfer Pricing ... The Federal Revenue Office issued ... of Admitted Reinsurers' Business in Brazil ... The Federal Revenue Office issued the ...
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Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency.
... (NET) of revenues (i.e., Tax revenue, transfer revenue) reflects the gross amount of fair value ... ; in particular, it is dedicated to the pricing (value for money) of maintenance costs and public ... , France, South Africa, Slovenia, Portugal, Brazil, and Poland) (see Appendix A) ... Table 6 ...
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The Netherlands Are Back Into The Brazilian List Of Privileged Fiscal Regimes
... relevant for the following tax purposes in Brazil: ... Deductibility of expenses incurred before ... Transfer Pricing: Exports and imports of goods and ...
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BRAZILIAN TAX REVIEW July 2017
... Federal Revenue Office Reviews its Transfer Pricing Guidelines on International Cost-Sharing ... of Services in the DTC between Brazil and Belgium ... The Federal Court for the 3rd ...
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Conduits of Innovation or Imitation? Assessing the Effect of Alliances on the Persistence of Profits in U.S. Firms
This paper examines if a firm’s alliances affect the persistence of its financial performance. The literature suggests two conflicting views concerning this effect. In particular, access to resources and innovation and the risk of imitation from alliances can have different impacts on performance. In our empirical analysis, based on a panel of 509 firms covering the years 1992 to 2002, return on...
... São Paulo, SP, Brazil ... Luiz A. L. Brito ... E-mail address: ... -specific and therefore difficult to transfer to other firms (see also Mesquita, Anand, & ... about their respective markets, pricing policies, production processes and the like. They ... -
The relevance of tag along rights and identify of controlling shareholders for the price spreads between dual-class shares: the Brazilian case.
... voting rights should lead to equal pricing (1). However, a series of theoretical and ... In Brazil, contrary to most equity markets, voting shares ... voting shares in case of a control transfer at the same price and terms of the control block ...