Transfer pricing is a tributary tool used to ensure that the values used in transactions with companies from abroad, considered related parties or located in tax heavens, are in accordance with the laws and regulations established by the Federal Tax Office. 

In Brazil, the Federal Tax Office requires that prices between related parties abroad follow the same Brazilian norms of Transfer Pricing. These norms include specific methods for different types of transactions. 

Our team works in partnership with clients to ensure the effective fulfillment of the Transfer Pricing obligations in international transactions. We offer consultancy, revision and calculation drafting to ensure precise results in accordance with the requirements of the Brazilian Federate Tax Office.

Besides, we offer advisory to companies in the analysis of their operations with companies linked abroad, taking into consideration the tax dispositions applicable, specially in the Law nº 9.430/96 and its modifications related to the “transfer pricing”.

Our solutions:

Import

• Independent Prices Compared – PIC
• Resale Price minus Profit – PRL
• Production Cost plus Profit – CPL
• Price under Import Quotation – PCI

   

Export

• Acquisition or Production Cost plus Taxes and Profit – CAP
• Sales Price in Exports – PVEx
• Wholesale Price in Destination Country, Decreased from Profit -PVA
• Retail Sales Price in the Destination Country, Decreased from Profit – PVV
• Price under Export Quotation – Pecex