TRANSFER PRICING

Transfer Pricing or Transfer Price is the general name given to the methods for calculating the prices of goods, merchandise or services imported or exported between companies considered to be bound by Article 23 of Law 9,430/1996, which is the Brazilian Transfer Pricing Law  that also provides for the application of its rules to business involving countries that do not tax income or do so at a rate lower than 20% according to article 24 of Law 9,430/1996, transfers to tax havens and even interest not resulting from contracts registered in the Central Bank of Brazil according to article 22 of Law 9,430/1996.