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Financial Internet Quarterly
Volume 19 (2023): Issue 1 (March 2023)
Open Access
The concept of associated persons as a key and potentially problematic aspect in transfer pricing
Karel Brychta
Karel Brychta
,
Matheus Chebli de Abreu
Matheus Chebli de Abreu
,
Justina Hudenko
Justina Hudenko
,
Lucas Scheremetta Santos
Lucas Scheremetta Santos
and
Lucas Cunha do Valle Poubel
Lucas Cunha do Valle Poubel
| Mar 29, 2023
Financial Internet Quarterly
Volume 19 (2023): Issue 1 (March 2023)
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Published Online:
Mar 29, 2023
Page range:
21 - 33
Received:
Oct 19, 2022
Accepted:
Jan 31, 2023
DOI:
https://doi.org/10.2478/fiqf-2023-0003
Keywords
Associated Persons
,
Arm´s Length Principle
,
Brazil
,
Czech Republic
,
Latvia
,
Transfer Pricing
© 2023 Karel Brychta et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.