RESUMO
Brazilian transfer pricing legislation has been much criticized around the world because of the fixed profit margins that are specified. However, in the context of the current worldwide recession, it is astonishing to observe that, 13 years after its publication, Brazilian law may be seen as presenting attractive standards for transfer pricing cases.
SCHOUERI, L. E.; MADEIRA, E. S. A. Transfer Pricing Practice in an Era of Recession. International Transfer Pricing Journal, v. 16, p. 419-422, 2009.