ABSTRACT
On 19 August 2010, the Brazilian Regional Federal Court of the Third Region issued a decision in which it concluded that the calculation formula for the resale price method provided by Normative Ruling 243/02 is illegal, and that the applicable formula is the one provided by Law 9,430/96. This article analyses the main features of Brazilian legislation regarding the resale price method, as well as this lower court decision.
SCHOUERI, L. E. Lower Court Decision on Use of Original Formula for Resale Price Method. International Transfer Pricing Journal, v. 18, p. 140-142, 2011.