Review of transfer pricing procedures

Transfer Pricing Dossier

In order to avoid the transfer of results into transactions between related entities by under- or over-invoicing them, transfer pricing rules were established, namely in the Corporate Income Tax Code, and entered into force on 1 January 2002.

Inforcérebro collaborates with its Clients in the organization and maintenance of this documentation process concerning the pricing policy adopted with related entities, which, in the case of an inspection, should be submitted to the competent tax authorities.