BRAZIL CONTENTS
8. Penalties and Documentation p.99 8.1 Transfer Pricing Penalties and Defences p.99 8.2 Transfer Pricing Documentation p.100 9. Alignment With OECD Transfer Pricing Guidelines p.101 9.1 Alignment and Differences p.101 9.2 Arm’s Length Principle p.102 9.3 Impact of the Base Erosion and Profit Shifting (BEPS) Project p.102 9.4 Impact of BEPS 2.0 p.102 9.5 Entities Bearing the Risk of Another Entity’s Operations p.103 10. Relevance of the United Nations Practical Manual on Transfer Pricing p.103 10.1 Impact of UN Practical Manual on Transfer Pricing p.103 11. Safe Harbours or Other Unique Rules p.103 11.1 Transfer Pricing Safe Harbours p.103 11.2 Rules on Savings Arising From Operating in the Jurisdiction p.104 11.3 Unique Transfer Pricing Rules or Practices p.104 11.4 Financial Transactions p.104 12. Co-Ordination With Customs Valuation p.105 12.1 Co-Ordination Requirements Between Transfer Pricing and Customs Valuation p.105 13. Controversy Process p.105 13.1 Options and Requirements in Transfer Pricing Controversies p.105 14. Judicial Precedent p.106 14.1 Judicial Precedent on Transfer Pricing p.106 14.2 Significant Court Rulings p.106 15. Foreign Payment Restrictions p.106 15.1 Restrictions on Outbound Payments Relating to Uncontrolled Transactions p.106 15.2 Restrictions on Outbound Payments Relating to Controlled Transactions p.106 15.3 Effects of Other Countries’ Legal Restrictions p.107 16. Transparency and Confidentiality p.107 16.1 Publication of Information on APAs or Transfer Pricing Audit Outcomes p.107 16.2 Use of “Secret Comparables” p.107
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