Our teams of technicians specialized in accounting, tax, and information technology work in compliance with standards of excellence, confidentiality and ethics already recognized by our clients. We propose the best “Transfer Pricing” solution with the quality that only Trevisan and TOTVS can offer.
Improve your process, rationalize costs, and reduce risks with the innovative and complete solutions offered by Trevisan Outsourcing and TOTVS.
About Transfer Pricing
Import and export of goods, services, rights and interests are subject to Transfer Pricing rules when between:
• Legal entity or individual resident in Brazil and legal entity or individual resident abroad, in a country considered as a tax haven, or
• Legal entity or individual resident in Brazil and legal entity or individual associated or not, resident in a country considered as a tax haven.
This requirement is annual and shall follow the determinations of articles 18 to 24 of Law 9.430/96, and the following amendments and regulations.
In view of this obligation, in compliance with tax law, companies shall present on annual basis, through information, on the Statement of Business and Tax Information of Legal Entities ("DIPJ") of Annual Adjustment, the methods used in the elaboration of calculation spreadsheets, and the adjustments eventually ascertained in said calculations.
Therefore, company with import and or export transactions with associated companies abroad, or even with companies located in countries considered as tax havens, are subject to the Transfer Pricing rules and the information in question must be inserted in the DIPJ”.
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