{"id":6793,"date":"2025-03-12T15:23:55","date_gmt":"2025-03-12T18:23:55","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6793"},"modified":"2025-03-12T15:27:25","modified_gmt":"2025-03-12T18:27:25","slug":"the-concept-of-options-realistically-avaible-in-transfer-pricing-upon-the-delineation-rule-vis-a-vis-article-9-of-double-taxation-treaties-and-tax-un-certainty","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/the-concept-of-options-realistically-avaible-in-transfer-pricing-upon-the-delineation-rule-vis-a-vis-article-9-of-double-taxation-treaties-and-tax-un-certainty\/","title":{"rendered":"The Concept of Options Realistically Avaible in Transfer Pricing upon the Delineation Rule vis-\u00e0-vis Article 9 of Double Taxation Treaties and Tax (Un) Certainty"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6793\" class=\"elementor elementor-6793\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2bbf7f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2bbf7f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-235be97\" data-id=\"235be97\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b7d51c elementor-widget elementor-widget-button\" data-id=\"1b7d51c\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/schoueri.com.br\/en\/wp-content\/uploads\/2025\/03\/LES-The-Concept-of-Options-Realistically-Avaible-in-Transfer-Pricing-upon-the-Delineation-Rule-vis-a-vis-Article-9-of-Double-Taxation-Treaties-and-Tax-Un-Certainty.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-add0c27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"add0c27\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f51092d\" data-id=\"f51092d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-24bc1f6 elementor-widget elementor-widget-text-editor\" data-id=\"24bc1f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>SCHOUERI, L. E.; FETTERMANN, B. . The Concept of Options Realistically Avaible in Transfer Pricing upon the Delineation Rule vis-\u00e0-vis Article 9 of Double Taxation Treaties and Tax (Un) Certainty. In: SCHOUERI, L. E.; FLAVIO NETO, L. (Org.) ; SILVEIRA, Rodrigo Maito da (Org.). Anais do X Congresso Brasileiro de Direito Tribut\u00e1rio Internacional IBDT\/DEF-FDUSP: Desafios Atuais da Tributa\u00e7\u00e3o Internacional. 1. ed. S\u00e3o Paulo: IBDT, 2024. v. 1, p. 310-317.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PDF SCHOUERI, L. E.; FETTERMANN, B. . The Concept of Options Realistically Avaible in Transfer Pricing upon the Delineation Rule vis-\u00e0-vis Article 9 of Double Taxation Treaties and Tax (Un) Certainty. In: SCHOUERI, L. E.; FLAVIO NETO, L. (Org.) ; SILVEIRA, Rodrigo Maito da (Org.). Anais do X Congresso Brasileiro de Direito Tribut\u00e1rio Internacional IBDT\/DEF-FDUSP: &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/schoueri.com.br\/en\/the-concept-of-options-realistically-avaible-in-transfer-pricing-upon-the-delineation-rule-vis-a-vis-article-9-of-double-taxation-treaties-and-tax-un-certainty\/\"> <span class=\"screen-reader-text\">The Concept of Options Realistically Avaible in Transfer Pricing upon the Delineation Rule vis-\u00e0-vis Article 9 of Double Taxation Treaties and Tax (Un) Certainty<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[],"class_list":["post-6793","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6793","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=6793"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6793\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}